Opinions and Analyses
Challenging the status quo: Re-examining the relevance of international tax norms for developing countries
The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable Development Goals (SDGs) in
Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?
More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax rules to a digitalising
Insecurity underpins property rights in Lagos – no matter what class you are
Recurrent episodes of marginal communities being evicted from the waterfronts of Lagos have made global media headlines over the last
The unintended consequences of taxing mobile money transactions
Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to
Can developing countries do better than the Unified Approach?
Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization. As part of the
Building coalitions to promote equitable taxation beyond the Covid era
This piece is co-published with the International Budget Partnership. Since its onset, governments the world over have responded to the
How can mirror statistics help combat customs fraud in developing countries?
International money laundering and international illicit financial flows (IFFs) are major problems for poor and rich countries alike, but especially
Uganda should tax “Covid-19 winners” to fill revenue gaps
Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these
How can civil society help achieve more equitable and accountable tax systems?
There is growing international attention on tax collection in low-income countries. This attention is only amplifying in light of the
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