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

UN tax committee meets this week: but what is the UN model for?

I’m on my way to the UN tax committee’s annual session in Geneva. This year’s agenda contains quite a few interesting topics. I can’t write about them all, but I thought I might pick out three that seem particularly interesting. Since they are all discussions about the model treaty and its commentary, the common question… Continue reading UN tax committee meets this week: but what is the UN model for?

Time we scrutinised China’s tax treaty practice, too

On Monday the UK parliament took a total of 17 minutes to scrutinise new tax treaties with Zambia, Iceland, Germany, Japan and Belgium. I’ve complained before about how paltry these debates tend to be, and was all set for another blog along those lines. There was, indeed, much to grumble about. No questions from the… Continue reading Time we scrutinised China’s tax treaty practice, too

“Tax, Law and Development”: recommended reading for campaigners

This spring, two academic books have come out that offer an opportunity to look at tax and development from different perspectives. “Critical Issues in Taxation and Development” edited by Clemens Fuest and George Zodrow is going to be the economists’ take, using “modern empirical methods” to answer a lot of “what is the effect of… Continue reading “Tax, Law and Development”: recommended reading for campaigners