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Showing 145-156 of 253 Blogs
November 2019|
Blog

Response to Richard Bird’s Critique of “Innovations in Tax Compliance”

by Wilson Prichard

At the request of the ICTD, Professor Richard Bird generously agreed to review the new World…
November 2019|
Blog

Review of new World Bank framework “Innovations in Tax Compliance”

by Richard Bird

See here for a response to Professor Bird’s critique by the World Bank framework’s lead author…
November 2019|
Blog

Enforcement, facilitation and trust: why pay taxes?

by Wilson Prichard & Marijn Verhoeven

The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the…
November 2019|
Blog

OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing

by Allison Christians

The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on…
October 2019|
Blog

The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

by Martin Hearson

Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…
September 2019|
Blog

Tax treaties: Why the Indonesian government keeps losing in court

by Maarten Hietland

There is a growing interest in the role that double tax agreements play in eroding societies’…
August 2019|
Blog

‘Marketing intangibles’: challenges and opportunities for taxation in Africa

by Anthony Kibirige

Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52%…
August 2019|
Blog

Broadening Nigeria’s revenue base: Can little drops of taxes make a mighty nation?

by Uzochukwu Uchechukwu Alutu

Nigeria’s dependence on oil Nigeria relies more on oil than it does on direct taxes or…
August 2019|
Blog

The Global Debate on Taxing the Digital Economy – How do African Countries Stand to Benefit?

by Joy Ndubai

When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges…
August 2019|
Blog

Africa responds to the Inclusive Framework’s digital tax agenda

by Martin Hearson

Africa has an important role to play in current plans to reform international tax rules in…
August 2019|
Blog

Taxing Digital Transnational Corporations: Indian Policy Initiatives

by Lakshmi Narayanan

The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms…
Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.
July 2019|
Blog

Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.

by Martin Hearson & Rasmus Corlin Christensen

Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump…