Showing 49-60 of 97 Publications
Book

Imposing Standards: The North-South Dimension to Global Tax Politics

Book

The Political Science of Global Tax Governance

Event
Flyer Webinar December 18 on international tax negotiations
18 December 2020
At the table, off the menu?

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal…

Journal Article

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

Indian Woman Taking Mobile Phone
August 2020|
Blog

Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?

by Dibya Prakash Behera & Hrishav Kumar

More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax…

Three white arrows pointing in different directions
July 2020|
Blog

Can developing countries do better than the Unified Approach?

by Jeroen Lammers

Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization….

Policy Brief

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

December 2019|
Blog

The future of global corporate taxation is more uncertain than ever

by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last…

November 2019|
Blog

Developing countries’ contributions to international tax reform

by Sol Picciotto

Developing countries are making a significant contribution to the current efforts to reform international tax in…

November 2019|
Blog

OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing

by Allison Christians

The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on…

News
October 2019
Developing countries at risk of being left behind in global tax reform, say researchers

Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s…

October 2019|
Blog

The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

by Martin Hearson

Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…

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