Developing Countries’ Role in International Tax Cooperation

Over the past year I’ve worked with the secretariat of the Intergovernmental Group of 24* on a paper that discusses how developing countries could engage with a range of international tax cooperation issues. The paper can be downloaded here: Developing countries’ role in international tax cooperation [pdf]. The G-24 plays a caucusing role for its… Continue reading Developing Countries’ Role in International Tax Cooperation

Capital gains tax avoidance: can Uganda succeed where India didn’t?

I’m writing this post from under a mosquito net on a close Kampala evening. Since arriving on Wednesday I’ve had a whistlestop tour of the issues facing Uganda as it embarks on a review of its tax treaties. So far I’ve met with four tax inspectors, two finance ministry officials, four (count ’em) tax advisers,… Continue reading Capital gains tax avoidance: can Uganda succeed where India didn’t?

Some heretical thoughts on automatic information exchange and developing countries

Information exchange agreements are one of the main tools open to governments in the fight against tax evasion. They allow tax authorities to investigate tax(non-)payers’ affairs across borders, uncovering unreported income and piecing together tax planning structures. They’re also the main focus of coercive efforts by big economic players to “crack down on tax havens.”… Continue reading Some heretical thoughts on automatic information exchange and developing countries