Why the global minimum tax matters for the global tax revenue
News, Tax Expenditures
The GMT (Global Minimum Tax) is designed to ensure that large MNEs (enterprises with annual revenues greater than EUR 750 million) pay a minimum effective tax
News, Tax Expenditures
The GMT (Global Minimum Tax) is designed to ensure that large MNEs (enterprises with annual revenues greater than EUR 750 million) pay a minimum effective tax
Events, News, Tax Expenditures
With around 70 participants from 18 countries attending, the First ATI Regional Workshop on Tax Expenditures was held in Nigeria (Lagos, 27-28 July, 2022), co-organised by
News, Tax Expenditures
The implementation of the 15% minimum effective tax rate for multinational corporations included in the new tax deal led by the OECD is not expected until 2023. Yet, most
News, Tax Expenditures
In a recent interview with the United Nations lead agency on international development, (UNDP), the Head of the Fiscal Policy Department of the Ministry of Economy
By Nelson Bocanegra and Carlos Vargas | News, Tax Expenditures
The new Colombian government submitted to the Congress an ambitious tax bill aiming to tackle poverty and inequality. The reform is expected to increase revenue collection
By: Luisa Dressler, Sanjeev Gupta, Agustin Redonda and Paolo de Renzio | 20 April 2022 | News, Tax Expenditures
As developing countries recover from the pandemic, they will need to bring their public finances to a more sustainable position, by streamlining public spending and strengthening
Ysabel Provencher, André Gerges and Luc Godbout | 7 January 2022 | News, Tax Expenditures
In his 2018 article “Reimagining Social Protection” Michal Rutkowski, the World Bank’s Global Director for Social Protection and Jobs, highlighted the need for new social protection
January 6 2022 | News, Tax Expenditures
“As negotiations for the Build Back Better Act continue, policymakers should consider options that would not only raise revenue but improve the overall structure of the
October 2021 | News, Tax Expenditures
The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and the World Bank – enhanced its support to countries
By Eloi Flamant, Sarah Godar, Gaspard Richard | November 2021 | News, Tax Expenditures
The report provides an empirical analysis of personal and corporate tax competition in the European Union. The authors find that tax competition increasingly takes the form
By Nathalie Bernasconi-Osterwalder, Sarah Brewin, Suzy Nikièma, Thomas Lassourd, Alexandra Readhead | November 2021 | News, Tax Expenditures
On October 8, 2021, 136 countries agreed to a Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
By Greg Iacurci | 16 November 2021 | News, Tax Expenditures
Greg Iacurci shows how the design of tax expenditures is crucial for their efficiency and effectiveness drawing on the child tax credit in the US and