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
Category: The politics of international tax
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
British tax treaties with developing countries, 1970-1981
It’s been quiet on here because of a field trip in Thailand, Vietnam and Cambodia, of which more anon. In the meantime, I’ve been given the opportunity to present a paper based on a chapter of my thesis several times this autumn. It’s a historical study of the politics of Britain’s tax treaty negotiations. I… Continue reading British tax treaties with developing countries, 1970-1981
“We have some doubt whether it would really prove useful.” The origins of UK opposition to a Global Tax Body.
As OECD and G-77 countries debate the status of the UN tax committee at the Financing For Development conference in Addis Ababa, the finger has once again been pointed at the UK and US. @alexcobham well for now US blocking #ffd3 agreement and infuriating G77 who feel humiliated over being denied this one minor thing… Continue reading “We have some doubt whether it would really prove useful.” The origins of UK opposition to a Global Tax Body.
Martin Hearson 