Opinions and Analyses
Resource-Rich Countries and the Digital Tax Agenda
Those of us involved in the mining sector could be forgiven for thinking that the OECD’s program of work on
The Inclusive Framework is considering radical proposals, but in the real world…
In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities of the new rules
Response to Richard Bird’s Critique of “Innovations in Tax Compliance”
At the request of the ICTD, Professor Richard Bird generously agreed to review the new World Bank publication Innovations in
Review of new World Bank framework “Innovations in Tax Compliance”
See here for a response to Professor Bird’s critique by the World Bank framework’s lead author and ICTD Research Director
Enforcement, facilitation and trust: why pay taxes?
The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the tax base, investing in
OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing
The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on November 12th. Despite promises
The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries
Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at
Tax treaties: Why the Indonesian government keeps losing in court
There is a growing interest in the role that double tax agreements play in eroding societies’ tax bases. While long
‘Marketing intangibles’: challenges and opportunities for taxation in Africa
Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52% of the overall enterprise
Submit a blog
ICTD welcomes blogs that are related to taxation and development issues.
Blog topics can relate to any of our research themes.