And it’s a much bolder document than I had expected.
Comments are invited on the draft, with a deadline of 21 June.
On the draft itself:
[Read more…] about Ad Hoc Committee – Zero Draft Terms of Reference published
A blog about tax and development in Africa.
BY B.M.R.,
And it’s a much bolder document than I had expected.
Comments are invited on the draft, with a deadline of 21 June.
On the draft itself:
[Read more…] about Ad Hoc Committee – Zero Draft Terms of Reference published
BY B.M.R.,
The Tax Inspectors Without Borders Annual Report has been published. Link is here.
In addition to work already done, great to see an ambitious work plan for the months ahead. I’m particularly interested in the plans to assist in practical implementation of global minimum tax rules, as well as those for auditing VAT on digital trade. Both highly crucial for African countries.
BY B.M.R.,
Link is here. Good work, all round.
BY B.M.R.,
New OECD working paper on the impact of the global minimum tax.
BY B.M.R.,
New OECD paper on the differences in approach in taxing labour income and capital income. Its research shows what we already know – that capital income tends to get more beneficial tax treatment than labour income.
Given that those earning capital income tend to be among the wealthier in society, perhaps increasing taxes in this area could be an alternative to introducing a wealth tax? Certainly something to think about for developing countries. Wealth taxes may sound attractive, but they bring with them a whole suite of complexities.
BY B.M.R.,
Interesting article on the obligation (or otherwise) to pay taxes – from a legal, factual, and moral perspective.