Research Fellow at @IDS_UK & @ICTDTax. Book out now: https://t.co/wR7ZLRSC8i…
Nov 18, 2019 • 7 tweets • 3 min read
Is the OECD doing enough to ensure developing countries' voices are heard in international tax rule-setting? Here the secretariat responds to criticism from @profchristians
Here's a link to my report for the GUE/NGL group in the European Parliament on EU members' tax treaties with developing countries. This is a brief thread with some highlights guengl.eu/policy/publica…
Most of the world's tax treaties - and 40% of those with developing countries - have an EU member as signatory. This makes the EU uniquely placed to 'lead by example'.
Mar 15, 2018 • 10 tweets • 4 min read
New analysis of the @actionaid tax treaties dataset reveals a growing divide between the treaties developing countries sign among themselves (which are becoming more source-based, leaving more taxing rights intact), and those they sign with EU countries (which are not). Thread.
The UN model treaty, designed for use in treaties between developed and developing countries, is not becoming more common in EU-developing country treaties, but it is among developing countries.