Opinions and Analyses
India’s firm stance on tax could actually help investors
India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times,
Low revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?
The developing world and Sub Saharan Africa (SSA) in particular, is witnessing a renewed global race for its resources. From
The OECD’s Base Erosion Action Plan and Developing Countries
On July 19, the OECD released its recommendations for global efforts to counter the much-publicised phenomenon of “base erosion and
Measuring the Performance of Tax Collectors: Good Sense, Quietly Buried
Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find
International reporting standards required to tackle tax avoidance
Alan Carter, senior economist at the Internatinal Tax Dialogue says high quality international accounting standards are required to mitigate
The Great Tax Awakening? Three Reservations
Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared
Tax exemptions for aid-funded projects: reasons for change
In recent years, tax exemptions for donor-financed projects have come to the fore within the international community.[1] Interest has increased
A world upside down? New approach to international tax
A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on
Donors, be strategic. Aid and domestic resource mobilisation in sub-Saharan Africa
Along with a colleague who is a specialist on Latin America, I recently attended a meeting in Africa on African
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