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Unitary Taxation in Federal and Regional Integrated Markets
  • Sunday, 13 September 2015
  • Erika Dayle Siu with Milly Isingoma Nalukwago, Rachmanto Surahmat and Marcos Aurélio Pereira Valadão

Unitary Taxation in Federal and Regional Integrated Markets

ICTD Research Report 3: Summary This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation…
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Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

  ICTD Research Report 2: Summary This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment…
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Mining Sector Taxation in Tanzania
  • Sunday, 13 September 2015
  • Tonedeus K. Muganyizi, Tanzania Revenue Authority

Mining Sector Taxation in Tanzania

  ICTD Research Report 1: Summary Tanzania introduced its first mining policy in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the…
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