Taxing Mobile Money in Africa: Risk and Reward
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
Showing 1–10 of 11 results
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
Bilateral tax treaties draw heavily from model conventions published by international organisations. In this paper we investigate the...
In 2023, demands for the United Nations to take up a larger role in global tax governance are louder than ever before. Nevertheless,...
Taxing multinationals is politically difficult because of the structural power of mobile firms within the global economy, and this...
Published by: World Bank
This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates...
Published by: Cornell University
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the...
Published by: Cambridge University Press
The growth of inequality over the past half century is closely connected to the rise of neoliberal policies and institutions, the latter...
Published by: Taylor & Francis
The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global...
Published by: Oxford University Press
Twentieth century institutions of global economic governance face a profound challenge adapting to the rise of emerging markets and,...
Published by: ICTD and IDS
In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such...