Publications: Policy Briefs

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

Manuel F. Montes and Pooja Rangaprasad
Ecuador and Its Fight Against Tax Havens
Tax Cooperation Policy Brief 1, May 2018

Lorena Freire G.