Martin Hearson News Today

IDS international tax expert Martin Hearson reflects on first round of negotiations of the UN Framework Convention on Tax.

  While there is a growing appetite for digital taxation across Africa, the erratic and chaotic mode of rollout proves a lack of sufficient...

A century since the League of Nations first began to discuss international taxation, global tax governance has reached a critical juncture.

The International Centre for Tax and Development will host a Global Tax Governance conference in Nairobi from June 5-7.

They want more of a say | Finance & economics

A ground-breaking UN resolution put forward by African nations could pave the way for reforms to a global tax system that favours richer countries.

The Tax Treaties Explorer is a website that allows you to visualise a new dataset of almost every tax treaty signed by developing countries.

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario?

Economists and commentators are extolling the recently announced deal on a global corporate minimum tax, but as with many things tax-related, the devil may be in the details. This week on Trend Lines, WPR’s Elliot Waldman digs into the substance of the agreement with taxation and development expert Martin Hearson.

Published on 15 June 2021 In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that...