Publications: Policy Briefs

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
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
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
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.