I’ve posted below the slides I just used for a presentation here at the European Economic and Social Council. The EESC has formed a study group to consider the question of “EU development partnerships and the challenge posed by international tax agreements.” Interesting discussions included the evidence base for the effect of tax treaties on… Continue reading European Economic and Social Council hearing on tax treaties and development
Category: Tax treaties
Visualising Uganda’s (and others’) tax treaties
Interesting news from Uganda, where the government announced in its latest budget that it has finished formulating its new tax treaty policy, and will be renegotiating treaties that don’t comply. Seatini and ActionAid Uganda will no doubt chalk this up as a success! The news report linked to above also states that the the government… Continue reading Visualising Uganda’s (and others’) tax treaties
New data and working paper: measuring tax treaty negotiation outcomes
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
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
Martin Hearson 