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Impact of Crisis (Conflict, Natural Hazard Related Disaster, and Health Emergencies) on the Inclusion of Persons with Disabilities

Crises, including conflicts, natural hazard related disasters, and health emergencies, are on the rise and becoming increasingly...

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

This research compares legal and administrative models across African countries, using Senegal as a case study to analyse both the progress made and the challenges encountered during imlpementation in light of international good practices.

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

This paper examines the implementation of VAT on cross-border digital transactions in Senegal, with particular focus on transactions involving digital B2C services, within the broader context of taxing the digital economy in Africa.

Water Resources in Gulf Cooperation Council Countries

Published by: Institute of Development Studies

This K4DD Rapid Bibliography summarises key literature on the sustainability of the GCC’s water resources. The paper covers four...

What Makes Land Use and Climate Change Programming Deliver Adaptation Benefits?

Published by: Institute of Development Studies

This K4DD Briefing Note provides an overview of where land use and climate change programming, which focuses on governance and supply...

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

Published by: Institute of Development Studies

This brief analyses the institutional trade-offs facing negotiators of Protocol 1 on cross-border services in a digitalised and...