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Inclusive and Effective International Tax Cooperation: Views From the Global South
In 2023, demands for the United Nations to take up a larger role in global tax governance are louder than ever before. Nevertheless,...
Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential
Bilateral tax treaties draw heavily from model conventions published by international organisations. In this paper we investigate the...
The Politics of Taxing Multinational Firms in a Digital Age
Taxing multinationals is politically difficult because of the structural power of mobile firms within the global economy, and this...
Launch of the Tax Treaties Explorer: New data for better negotiation
The use of tax treaties by developing countries is controversial: Best case scenario? Tax treaties help attract foreign direct...
Using New Data to Support Tax Treaty Negotiation
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...
Imposing Standards: The North-South Dimension to Global Tax Politics
Published by: Cornell University
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the...
“An Unacceptable Surrender of Fiscal Sovereignty”: The Neoliberal Turn to International Tax Arbitration
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...
IDS China Centre
The IDS China Centre, part of the IDS International Initiatives, provides research focus on a country transforming global geopolitics...