U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending…
With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…
The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
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