The Implications of Treaty Restrictions of Taxing Rights on Services, Especially for Developing Countries
Research Paper 211, 14 October 2024
By Faith Amaro, Veronica Grondona, Sol Picciotto
Research Paper 211, 14 October 2024
By Faith Amaro, Veronica Grondona, Sol Picciotto
A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
Research Paper 199, 10 June 2024
By Vladimir Starkov and Alexis Jin
Research Paper 199, 10 June 2024
By Vladimir Starkov and Alexis Jin
Status of Permanent Establishments under GloBE Rules
Research Paper 189, 21 December 2023
By Kuldeep Sharma
Research Paper 189, 21 December 2023
By Kuldeep Sharma
Illicit Financial Flows and Stolen Asset Recovery: The Global North Must Act
Research Paper 172, 1 December 2022
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Research Paper 172, 1 December 2022
By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Evaluating the Impact of Pillars One and Two
Research Paper 165, 4 October 2022
By Suranjali Tandon and Chetan Rao
Research Paper 165, 4 October 2022
By Suranjali Tandon and Chetan Rao
Impact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing States
Research Paper 164, 23 September 2022
By Kuldeep Sharma
Research Paper 164, 23 September 2022
By Kuldeep Sharma
¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas
Documento de investigación No. 156, 1 de junio de 2022
Por Vladimir Starkov y Alexis Jin
Documento de investigación No. 156, 1 de junio de 2022
Por Vladimir Starkov y Alexis Jin
Two Pillar Solution for Taxing the Digitalized Economy: Policy Implications and Guidance for the Global South
Research Paper 162, 26 July 2022
by Irene Ovonji-Odida, Veronica Grondona, Abdul Muheet Chowdhary
Research Paper 162, 26 July 2022
by Irene Ovonji-Odida, Veronica Grondona, Abdul Muheet Chowdhary
Un choix cornélien ? Comparaison des recettes fiscales à engranger par les pays en développement au titre des régimes du Montant A et de l’Article 12B du Modèle de convention des Nations Unies
Document de Recherche No. 156, 1 juin 2022
Par Vladimir Starkov et Alexis Jin
Document de Recherche No. 156, 1 juin 2022
Par Vladimir Starkov et Alexis Jin
A Tough Call? Comparing Tax Revenues to Be Raised by Developing Countries from the Amount A and the UN Model Treaty Article 12B Regimes
Research Paper 156, 1 June 2022
By Vladimir Starkov and Alexis Jin
Research Paper 156, 1 June 2022
By Vladimir Starkov and Alexis Jin
Medidas Tributarias Nacionales sobre la Economia Digital
Documento de investigación 111, Septiembre 2020
Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
Documento de investigación 111, Septiembre 2020
Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
Mesures nationales sur l’imposition de l’économie numérique
Document de Recherche 111, Septembre 2020
Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
Document de Recherche 111, Septembre 2020
Veronica Grondona, Abdul Muheet Chowdhary, Daniel Uribe
National Measures on Taxing the Digital Economy
Research Paper 111, May 2020
Veronica Grondona, Abdul Muheet Chowdhary and Daniel Uribe
Research Paper 111, May 2020
Veronica Grondona, Abdul Muheet Chowdhary and Daniel Uribe
Tax Haven Listing in Multiple Hues: Blind, Winking or Conniving?
Research Paper 94, April 2019
Jahanzeb Akhtar and Verónica Grondona
Research Paper 94, April 2019
Jahanzeb Akhtar and Verónica Grondona
Stemming ‘Commercial’ Illicit Financial Flows & Developing Country Innovations in the Global Tax Reform Agenda
Research Paper 87, November 2018
Manuel F. Montes, Daniel Uribe and Danish
Research Paper 87, November 2018
Manuel F. Montes, Daniel Uribe and Danish