An Albatross Around the Neck of Developing Nations – MFN Clause in Tax Treaties
Tax Cooperation Policy Brief 17, July 2021
By Deepak Kapoor, IRS
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
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
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)
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Tax Cooperation Policy Brief 2, May 2018
Verónica Grondona
