ICTD Blogs

Commentary and discussion about taxation and development from international experts.

How Developing Countries can take Control of their own Tax Destinies

  Krishen Mehta, a Senior Adviser to TJN, has written a short document with ten pointers offering ways that developing countries can take control over their tax destinies. We reproduce his article below: Introduction: The question of how developing countries get a fair deal...
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Is tax the next big corporate social responsibility issue?

  In this world nothing can be said to be certain, except death and taxes - Benjamin Franklin, 1789 [1]   Globalisation has made Benjamin Franklin’s famous assertion somewhat relative. Transnational Corporations (TNCs) operating in the global economy have a wide range of possibilities to...
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India’s firm stance on tax could actually help investors

  India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times, for one, is in no doubt that India is scaring off foreign investors, and that it is making a mistake. A...
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Low revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?

  The developing world and Sub Saharan Africa (SSA) in particular, is witnessing a renewed global race for its resources. From mid-2000 to recent years, the real price has multiplied several times for key minerals, despite a recent slowdown. This change...
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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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