Category: Tax treaties

On the BRICS’ choice of diplomatic language at the OECD

I’ve just been reading through the 2010 update to the OECD model tax treaty [pdf] and in particular the different positions set out by non-OECD countries. This is where countries can put on record their objections to the model treaty, so that potential treaty partners know what they’re getting themselves into. I think the difference… Continue reading On the BRICS’ choice of diplomatic language at the OECD

Do tax treaties increase foreign investment in developing countries?

Ghana also uses Double Taxation Agreements (DTA) to rationalise tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the investors the incidence of double taxation. – Ghana Investment Promotion Centre

The political economy of international taxation in developing countries: the Oslo version

Today I’m discussing my PhD research at Oslo University College, at a conference organised by Tax Justice Network Norway. Here’s the presentation. It’s mostly quotes from research papers to stimulate discussion for now – more detail to follow on this blog!

Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)

[T]ax administration and tax policy officials in Uganda are not sufficiently trained in the area of tax treaties and international taxation. As a result, Uganda has a weak tax treaty negotiation team that concludes treaties more intensively reflecting the position of the other contracting state. A first attempt to answer a question that I’ll be… Continue reading Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)

Paper review: “How Nations Share”

In the case of international income, it is the disputes and their resolutions, and not the law on the books, that constitute the international tax regime. Yet it is all but impossible for citizens to observe exactly how, or how well, their governments navigate this aspect of economic globalization. This is Alison Christians’ contention in a… Continue reading Paper review: “How Nations Share”