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  • Document

    Fighting capital flight in Ethiopia

    African Journals Online - AJOL, 2013
    There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin.
  • Document

    What have we learned about international taxation and economic substance?

    International Centre for Tax and Development, 2017
    The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).
  • Document

    What have we learned about international tax disputes?

    International Centre for Tax and Development, 2016
    This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.
  • Document

    Will changes to the international tax system benefit low-income countries?

    Institute of Development Studies UK, 2016
    As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.
  • Document

    Taxing multinational enterprises as unitary firms

    International Centre for Tax and Development, 2017
    The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities.
  • Document

    International corporate taxation

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.
  • Document

    Lessons for international tax reform from the US state experience under formulary apportionment

    International Centre for Tax and Development, 2014
    This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may heighten the tax responsiveness of formula factors.
  • Document

    Unitary taxation in federal and regional integrated markets

    International Centre for Tax and Development, 2014
    This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America.
  • Document

    Improving international tax dispute settlement

    International Centre for Tax and Development, 2016
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, and fellow researchers.This paper examines: what are international tax disputes?; the growth of such disputes; causes and solutions; and offers suggestions for a better way forward.
  • Document

    Is the international tax system fit for purpose, especially for developing countries?

    International Centre for Tax and Development, 2014
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.

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