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Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
Published by: Institute of Development Studies
Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit...
Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
Published by: Institute of Development Studies
This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general...
As conflict escalates in Sudan, three urgent health issues need addressing
The recent outbreak of conflict in Sudan is an escalating and urgent crisis resulting in a breakdown of infrastructures, presenting...
Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda
Published by: Institute of Development Studies
Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators...
The Great Green Wall and Sahelian Environmental Imaginaries: Green Fix and the Persistence of a Policy Idea
The necessity to address the challenges of climate change and environmental degradation is usually expressed in terms of visions of...
Latest work
Rethinking the Great Green WallBackstopping 2SCALE
With the financial support from the Dutch Ministry of Development Cooperation (DGIS), the 2SCALE programme started in June 2012, and is...
The Promise and Limitations of Information Technology for Tax Mobilisation
As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting...