Last week the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at least for one of the project’s two pillars. The proposal is designed to be “the basis for a negotiation that could result in a political agreement by mid-2020.” This agreement is to be made… Continue reading The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries
Author: Martin Hearson
The new politics of global tax governance: taking stock a decade after the financial crisis
Rasmus Corlin Christensen & Martin Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, Review of International Political Economy, 26:5, 1068-1088 As the new academic year gets underway, it’s time for me to promote a review piece that Rasmus Christensen and I published over the summer. We… Continue reading The new politics of global tax governance: taking stock a decade after the financial crisis
Unprecedented: Kenya-Mauritius tax treaty ratification struck down in court
Back in 2014 I was in touch with Nairobi-based Tax Justice Network Africa, as they prepared to take the Kenyan government to court over its tax treaty with Mauritius, signed in 2012. The treaty seemed a pretty poor deal for Kenya, lacking adequate anti-abuse protection, preventing Kenya from imposing withholding tax on technical fees, and… Continue reading Unprecedented: Kenya-Mauritius tax treaty ratification struck down in court
Response to the OECD consultation on taxation of the digital economy: taking the politics seriously
Yesterday I was part of a group of political scientists who made a submission to the OECD’s consultation on taxation of the digital economy. The text of our submission, also available as a PDF document, is below, first published on Rasmus Christensen’s website. The undersigned are a group of political science academics working on issues… Continue reading Response to the OECD consultation on taxation of the digital economy: taking the politics seriously
Transnational expertise and the expansion of the international tax regime
Hearson, M, 2018. Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards. Review of International Political Economy 25(5):647-671. We are living through a period of instability and change in the international tax regime, perhaps unprecedented in its depth and duration. It’s driven by economic and political changes, such as austerity politics, the digitisation… Continue reading Transnational expertise and the expansion of the international tax regime
China’s challenge to international tax rules and the implications for global economic governance
Hearson, M & W Prichard, 2018. China’s challenge to international tax rules and the implications for global economic governance, International Affairs 94(6): 1287–1307. In scholarship on international economic governance – areas such as trade, the monetary system and development assistance – a lot of attention is now devoted to the rise of China. This literature… Continue reading China’s challenge to international tax rules and the implications for global economic governance
Martin Hearson 