Today the International Centre for Tax and Development (ICTD) and ActionAid are launching a new dataset that I’ve developed over the last year. It’s the product of over a year’s work, mostly by an intrepid team of research assistants in the LSE law department, to code the content of over 500 tax treaties signed by… Continue reading New data and working paper: measuring tax treaty negotiation outcomes
Author: Martin Hearson
Revenue foregone through tax treaties in context
In the recent Tax Justice Network Africa report on tax treaties, I had a go at estimating some costs to governments, based on a back-of-the-envelope figure for cross-border dividend and interests payments. This is similar to the methodology used by SOMO and the IMF. (It’s a bit rough and ready, because some of the return… Continue reading Revenue foregone through tax treaties in context
Tax treaties in sub-Saharan Africa: a critical review
The report I authored for Tax Justice Network-Africa is now available. It’s based on field research done a year ago and has been a little while getting into print. Here’s a link to read it online at academia.edu Here’s a link to download the PDF And here’s the introduction: There is growing attention on the… Continue reading Tax treaties in sub-Saharan Africa: a critical review
Some follow-up on parliamentary scrutiny of the UK-Senegal treaty
As my last post anticipated, the ratification of the UK-Senegal tax treaty was debated in parliament last week. It was great that a debate on the impact of a tax treaty between the UK and a developing country happened at all. Some important issues came up: What is the role of the Department for International… Continue reading Some follow-up on parliamentary scrutiny of the UK-Senegal treaty
Questions the opposition should ask about the new UK-Senegal tax treaty
Back in February, the UK and Senegal signed a bilateral tax treaty. The treaty is up for ratification this week, so I thought it time to take a look. Ratification happens through the delegated legislation committee, and entails very little debate. The last time a treaty between the UK and a developing country was ratified,… Continue reading Questions the opposition should ask about the new UK-Senegal tax treaty
The tax treaty arbitrators cometh
Next month sees the results of the OECD’s Base Erosion and Profit-Shifting project, as well as a discussion at the UN tax committee on alternative dispute resolution in tax treaties. India has apparently vetoed the inclusion of mandatory binding arbitration by default in the OECD model tax treaty, and it remains an optional provision within… Continue reading The tax treaty arbitrators cometh
Martin Hearson 