Tag: developing country taxation

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Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

ICTD Working Paper 71 Summary: This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light…
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Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

  ICTD Working Paper 40: Summary This paper argues that global corporate tax policies have long been dominated by a political consensus among governments of countries at all levels of economic…
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