ICTD Blogs

Commentary and discussion about taxation and development from international experts.

The OECD's Base Erosion Action Plan and Developing Countries

  On July 19, the OECD released its recommendations for global efforts to counter the much-publicised phenomenon of “base erosion and profit shifting (BEPS).”1  Base erosion is the use of legal arrangements by members of multinational business groups to shift income...
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Measuring the Performance of Tax Collectors: Good Sense, Quietly Buried

  Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find some numbers that throw some light on the question. In particular, for the countries of the OECD and now for...
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International reporting standards required to tackle tax avoidance

  Alan Carter, senior economist at the Internatinal Tax Dialogue says high quality international accounting standards are required to mitigate tax avoidance.  He argues that improved standards will benefit corporate taxpayers and tax authorities as they will; - enhance transparency in...
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The Great Tax Awakening? Three Reservations

  Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared that they intend to change the global tax system and ensure that transnational corporations pay their fair share. Never have arcane...
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Tax exemptions for aid-funded projects: reasons for change

  In recent years, tax exemptions for donor-financed projects have come to the fore within the international community.[1] Interest has increased because of the need to improve domestic resource mobilisation (DRM). This has become all the more necessary following a series of recent...
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