Opinions and Analyses
Taxes and fees in the informal sector shed new light on why engendering tax research matters
In low-income countries, women make up a significant portion of the informal sector. They are also concentrated in the group
The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?
It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th Ministerial Conference (MC13) this
Tax reforms and the battle for Pakistan’s future in the 2024 elections
Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned political figures like Imran
Resolving tax disputes: Study of market vendors and local councils in Malawi
Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which in turn has obstructed
The Subject-To-Tax-Rule (STTR) – which one to choose?
A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an additional tax liability on
When does tax administration become a constitutional issue?
Tax and law courts are not strangers. In fact, courts are often called to adjudicate the interpretation of complex tax
The UN Tax Committee spreads its wings
After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor Sol Picciotto reflects in
The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference
Just environmental taxation in Africa: how tax policy can curb environmental damage, far beyond just carbon taxes
How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can be defined as any
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