Showing 151-160 of 57830 results
Cross-border trade, insecurity and the role of customs: some lessons from six field studies in (post-)conflict regionsInternational Centre for Tax and Development, 2017Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central African Republic.DocumentInternational Centre for Tax and Development, 2017In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation.DocumentInternational Centre for Tax and Development, 2017From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised food. Sri Lanka was a model welfare state, with unusually high human development indicators. Contemporary Sri Lankan governments spend very little on their poor citizens.Document
Tax base erosion and profit shifting in Africa – part 2: a critique of some priority OECD actions from an African perspectiveInternational Centre for Tax and Development, 2017In Part 2 of this article, the paper continues its examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective.DocumentInternational Centre for Tax and Development, 2017This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels.DocumentInternational Centre for Tax and Development, 2015This paper evaluates the efforts of the Organisation for Economic Co-operation and Development (OECD), in its project on base erosion and profit shifting (BEPS), to control profit shifting by members of multinational groups through payments of interest on related-party loans.DocumentInternational Centre for Tax and Development, 2015This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer efficient and effective tax and royalty policies for the extractive industries.DocumentInternational Centre for Tax and Development, 2015This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. In general, informal practices and relationships play a major role.Document
The tax policy outlook for developing countries: reflections on international formulary apportionmentInternational Centre for Tax and Development, 2015This paper offers a retrospective analysis of Michael Dursts' recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length’ transfer pricing rules generally in use around the world.DocumentInternational Centre for Tax and Development, 2015The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains.