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sun rising over a globe with parallax effect
July 2023|
Blog

Taxing cross-border services: is a global tax governance framework an illusion?

by Andrea Laura Riccardi Sacchi

With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

April 2023
Michael Durst
group photo of G20 leaders at the Summit in Rome
February 2022|
Blog

Is the Inclusive Framework tax deal in the interests of lower-income countries?

by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a…
From left to right: Yue Daisy Dai, Carlos Protto, Suranjali Tandon. Bottom row: Frederik Heitmüller, Mary Baine and Mustapha Ndajiwo
June 2021|
Blog

Perspectives on the progress of global corporate tax reform

by Mustapha Ndajiwo, Suranjali Tandon, Carlos Protto, Frederik Heitmüller, Yue Daisy Dai & Mary Baine

On June 30th to July 1st, the 139 countries that are members of the Inclusive Framework…
Event
Flyer Webinar December 18 on international tax negotiations
18 December 2020
At the table, off the menu?

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal…
October 2020|
Blog

Addressing the tax challenges of the digital economy: More of the same?

by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20…
Three white arrows pointing in different directions
July 2020|
Blog

Can developing countries do better than the Unified Approach?

by Jeroen Lammers

Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization….
Working Paper

The Taxation of the Digitalised Economy: An African Study

June 2020
Mustapha Ndajiwo
International tax experts
May 2020|
Blog

What should a ‘new deal’ on international tax look like for developing countries?

by Alexandra Readhead, Michael Durst, Sol Picciotto, Mustapha Ndajiwo, Catherine Ngina Mutava, Lakshmi Narayanan, Joy Ndubai, Anthony Kibirige, Allison Christians & Alexander Ezenagu

The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently…
Covid-19 and the fight against tax havens: Opportunities and risks for developing countries
May 2020|
Blog

Covid-19 and the fight against tax havens: Opportunities and risks for developing countries

by Rasmus Corlin Christensen

In the wake of the global financial crisis of 2007-08, tax havens became a hot topic…
Policy Brief

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

January 2020
Martin Hearson
December 2019|
Blog

The future of global corporate taxation is more uncertain than ever

by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last…