Publications: Policy Briefs


Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy
 Tax Cooperation Policy Brief 40, 19 December 2024

By Abdul Muheet Chowdhary, Anne Wanyagathi Maina and Kolawole Omole
Determining the Upper Bound of the Scoping Criteria for Amount B in the OECD/G20 Two-Pillar Solution: A Policy Guide for Developing Jurisdictions
 Tax Cooperation Policy Brief 39, 20 November 2024

By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
The Design of a UN Framework Convention on International Tax Cooperation
 Tax Cooperation Policy Brief 38, 15 May 2024

By Sol Picciotto
A Decade of the Indian Advance Pricing Agreement Programme: Achievements and Challenges
 Tax Cooperation Policy Brief 37, 29 January 2024

By Priyanka Mashelkar and Apoorv Tiwari

ما بعد مقترحيّ الركيزتين، نهج مبسط لفرض الضريبة على الشركات متعددة الجنسيات
 Tax Cooperation Policy Brief 36, 26 October 2023

Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Para além das propostas de dois pilares
Uma abordagem simplificada para a tributação de multinacionais
Tax Cooperation Policy Brief 36, 26 Outubro 2023

Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
Más allá de las propuestas de los dos pilares
Un enfoque simplificado de la tributación de las multinacionales
 INFORME SOBRE POLÍTICAS EN MATERIA DE COOPERACIÓN TRIBUTARIA 36, 26 octubre 2023

Por Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel

Au-delà des deux piliers
Une approche simplifiée pour imposition des multinationales
 RAPPORT SUR LES POLITIQUES EN MATIÈRE DE COOPÉRATION FISCALE 36, 26 octobre 2023

Par Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel

Beyond the Two Pillar Proposals
A Simplified Approach for Taxing Multinationals
 Tax Cooperation Policy Brief 36, 26 October 2023

By Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel

The GloBE Rules: Challenges for Developing Countries and Smart Policy Options to Protect Their Tax Base
 Tax Cooperation Policy Brief 35, 18 August 2023

By Emmanuel Eze, Sol Picciotto, Muhammad Ashfaq Ahmed, Abdul Muheet Chowdhary, Bob Michel and Tommaso Faccio
Conceptualizing Remote Worker Permanent Establishment
 Tax Cooperation Policy Brief 34, 24 July 2023

By Radhakishan Rawal
Taxation of Digital Services: what hope for the African States?
 Tax Cooperation Policy Brief 33, 26 June 2023

By ADJEYI Kodzo Senyo, KOUEVI Tsotso and AMAGLO Kokou Essegbe

Global Minimum Taxation of Multinationals: Opportunities and risks for some African States
 Tax Cooperation Policy Brief 32, 30 May 2023

By AMAGLO Kokou Essegbe, KOUEVI Tsotso and ADJEYI Kodzo Senyo

Taxation of Computer Software: Need for Clear Guidance in the UN Model Tax Convention
 Tax Cooperation Policy Brief 31, 25 March 2023

By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Enforcing Secondary Taxing Rights: Subject to Tax Rule in the UN Model Tax Convention
 Tax Cooperation Policy Brief 30, 25 March 2023

By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Digital taxation under the OECD Amount A and UN Article 12B mechanisms for market jurisdictions in Africa: a comparative analysis
 Tax Cooperation Policy Brief 29, 3 March 2023

By Erica Rakotonirina
Climate Finance Withholding Mechanism: Exploring a potential solution for climate finance needs of the developing countries
 Tax Cooperation Policy Brief 28, 20 January 2023

By Radhakishan Rawal
Taxing Big Tech: Policy Options for Developing Countries
 Tax Cooperation Policy Brief 27, 21 December 2022

By Abdul Muheet Chowdhary and Sébastien Babou Diasso
Revenue Effects of the Global Minimum Corporate Tax Rate for African Economies
 Tax Cooperation Policy Brief 26, 31 October 2022

By Seydou Coulibaly
UN Model Tax Convention: Selective Territoriality – The Specter of Privileged Player in a Rigged Game
 Tax Cooperation Policy Brief 25, 30 September 2022

By Muhammad Ashfaq Ahmed
A Global Asset Registry to track hidden fortunes and for asset recovery
 Tax Cooperation Policy Brief 24, 29 July 2022

By Ricardo Martner
Conceptualización de un Instrumento multilateral de la ONU
 Informe sobre políticas en materia de cooperación tributaria 15, Junio de 2021

Por Radhakishan Rawal
Taux Minimum d’Impôt Mondial : Détaché des réalités des pays en développement
 Rapports sur les politiques en matière de coopération fiscal No. 23, 11 février 2022

Par Sébastien Babou Diasso
Global Minimum Tax Rate: Detached from Developing Country Realities
 Tax Cooperation Policy Brief 23, 11 February 2022

By Sebastien Babou Diasso
Una carga molesta para naciones en vías de desarrollo: Cláusula de NMF en tratados impositivos
 Informes sobre políticas en materia de cooperación tributaria 17, Julio de 2021

Por Deepak Kapoor, IRS
Artículo 12B: una solución del tratado tributario del Comité sobre Cooperación Internacional en Cuestiones de Tributación de la ONU para la tributación de ingresos digitales
 Informes sobre políticas en materia de cooperación tributaria 16, Julio de 2021

Por Rajat Bansal
Global Minimum Corporate Tax: Interaction of Income Inclusion Rule with Controlled Foreign Corporation and Tax-sparing Provisions
 Tax Cooperation Policy Brief 22, 12 January 2022

By Kuldeep Sharma, ADIT (CIOT,UK), FTI (Australia), Insolvency Professional (IBBI)
Un albatros autour du cou des pays en développement – Clause NPF dans les conventions fiscales
 Rapports sur les politiques en matière de coopération fiscal No. 17, Juillet 2021

Par Deepak Kapoor, IRS
Article 12B – Une solution de convention fiscale par le Comité fiscal des NU pour taxer les revenus numériques
 Rapports sur les politiques en matière de coopération fiscal No. 16, Juillet 2021

Par Rajat Bansal
Conceptualisation d’un instrument multilatéral des Nations Unies (IML des NU)
 Rapports sur les politiques en matière de coopération fiscal No. 15, Juin 2021

Par Radhakishan Rawal
Streamlining the Architecture of International Tax through a UN Framework Convention on Tax Cooperation
 Tax Cooperation Policy Brief 21, November 2021

By Abdul Muheet Chowdhary and Sol Picciotto
Making the UN Tax Committee’s Subcommittees More Effective for Developing Countries
 Tax Cooperation Policy Brief 20, October 2021

By Abdul Muheet Chowdhary, Sebastien Babou Diasso, and Aaditri Solankii
Developing Country Demands for an Equitable Digital Tax Solution
 Tax Cooperation Policy Brief 19, October 2021

By Abdul Muheet Chowdhary
Combatting Tax Treaty Abuse: Tools available under the BEPS Multilateral Instrument
 Tax Cooperation Policy Brief 18, September 2021

By Kuldeep Sharma, ADIT (CIOT,UK)
An Albatross Around the Neck of Developing Nations – MFN Clause in Tax Treaties
 Tax Cooperation Policy Brief 17, July 2021

By Deepak Kapoor, IRS
Article 12B – A tax treaty solution by the UN Tax Committee for taxing digital incomes
 Tax Cooperation Policy Brief 16, July 2021

By Rajat Bansal
Conceptualizing a UN Multilateral Instrument
 Tax Cooperation Policy Brief 15, June 2021

By Radhakishan Rawal
The Tax Sovereignty Principle and Its Peaceful Coexistence with Article 12B of the UN Model Tax Convention
 Tax Cooperation Policy Brief 14, June 2021

Kuldeep Sharma, ADIT (CIOT, UK)
Making the UN Tax Committee more effective for developing countries
 Tax Cooperation Policy Brief 13, February 2021

Abdul Muheet Chowdhary
Base Erosion and Profit Shifting in the Extractive Industries
 Tax Cooperation Policy Brief 12, September 2020

Danish and Daniel Uribe
The Role of South-South Cooperation in Combatting Illicit Financial Flows
 Tax Cooperation Policy Brief 11, February 2020

Dr. Manuel F Montes
Addressing Developing Countries’ Tax Challenges of the Digitalization of the Economy
 Tax Cooperation Policy Brief 10, November 2019

Monica Victor
Gender, Tax Reform and Taxation Cooperation Issues: Navigating Equity and Efficiency under Policy Constraints
 Tax Cooperation Policy Brief 9, September 2019

Dr. Mariama Williams
Improving Transfer Pricing Audit Challenges in Africa through Modern Legislation and Regulations
 Tax Cooperation Policy Brief 8, July 2019

Thulani Shongwe
Building a Mirage: The Effectiveness of Tax Carve-out Provisions in International Investment Agreements
 Investment Policy Brief 14, March 2019

Daniel Uribe and Manuel F. Montes
Developing Countries and the Contemporary International Tax System: BEPS and other issues
 Tax Cooperation Policy Brief 7, February 2019

Marcos Aurélio Pereira Valadão
Illicit Financial Flows: Conceptual and Practical Issues
 Tax Cooperation Policy Brief 6, January 2019

Hon. Irene Ovonji-Odida and Algresia Akwi-Ogojo
The Definition and Treatment of Tax Havens in Brazilian Tax Law between 1995 and 2015
 Tax Cooperation Policy Brief 5, December 2018

Alexandre Akio Lage Martins
Exchange of Information: Indian Experience, Developing Country Implications
 Tax Cooperation Policy Brief 4, September 2018

Jahanzeb Akhtar
Interaction of Transfer Pricing & Profit Attribution: Conceptual and Policy Issues for Developing Countries
 Tax Cooperation Policy Brief 3, August 2018

Dr. Vinay Singh
Collaboration or Co-optation? A review of the Platform for Collaboration on Tax
 Policy Brief 48, June 2018

Manuel F. Montes and Pooja Rangaprasad
Transfer Pricing: Concepts and Practices of the ‘Sixth Method’ in Transfer Pricing
 Tax Cooperation Policy Brief 2, May 2018

Verónica Grondona
Ecuador and Its Fight Against Tax Havens
 Tax Cooperation Policy Brief 1, May 2018

Lorena Freire G.