Publications: Policy Briefs

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.