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Analysis

Breaking Bad or Breaking Safely

Critique comes cheaply, one may retort, but the current state of affairs is not better. Rogue countries (ironically again, led by the purported leaders of the OECD, such as the United Kingdom and France) were able to capture a share of what they believe they “deserve” in the form of taxation of the large tech MNE in various forms of “new” taxes that are supposedly external to the international tax regime and therefore not viewed as its violation.

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Call for Papers: Prospects for Regional Integration in Africa – A Comparative Perspective

The African Union (AU) has recently taken bold steps to integrate the continent further. In 2015 members agreed on a broad integration plan, the Agenda 2063.

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Digital Economy in Latin America and the Caribbean: What Can Tax Administrations Do?

December 9, 2020

This blog reflects on an issue as current and complex as the control of the digital economy by the Tax Administrations (TAs). The topic is very important in Latin America and Caribbean because it is the most unequal region in the world with extreme poverty. The prevalence of informal economy in Latin America and Caribbean requires that controling the digital economy and combating tax evasion be a priority for the region.

Digital Economy and Taxation in Latin America

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Digital Taxation in Peru and Tax Treaties

Returning to a global vision of the analyzed matter, it should be noticed that in its long path to becoming an OECD member, Peru closely follows the discussion progress towards a global solution to tax challenges arising from digitalization. Nevertheless, Peru has not stablished yet unilateral tax measures to levy high digitalized services especially in the context of B2C services, but the intention is present according to a later comment.

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Digital Services Taxation in Chile: the “Digital VAT” Solution, Income Taxation, and Digital Permanent Establishment

On August 23, 2018, Sebastián Piñera, president of Chile, with the general support of all political actors, sent to the Congress a Bill proposing a new tax, on the supply of digital services rendered by digital platforms. This Bill was introduced with a general objective, included in its title, to “modernize the Chilean tax system, intending to incorporate the best practices observed at the international level, as well as taking care of the challenges and particularities that technological advances imply, such as the digital and collaborative economy”.

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The Imposition of DST as a Means of Exercising Taxing Rights in the Digital Economy: Policy and Economic Analysis of Kenya

Most of DSTs significant propositions are based on several grounds, including the goal of having businesses and corporations, especially multinational corporations (MNCs) pay their due share on taxes, taxing profits derived from consumers activities in their territory, or adapting traditional regulations and systems of international taxation to guide and inform new forms of unsettling business models that can be conducted virtually. This is following the debate that digital firms are undertaxed.

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Consultancy: Africa Trade and Development Expert

We are inviting applications for a trade and development expert to work with us remotely to help collate and present this information, both in written form and online. The expert should have strong experience of working with data and information in the past, especially from trade portals and using HS codes – so that they can hit the ground running.

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Award Without Damages Rendered Against Egypt in Cementos la Union

It was reported that before the operating plant was due to operate in 2008, Egypt implemented new measures requiring the Arabian Cement Company to pay additional licensing and electricity fees. The essence of the case concerned the Egyptian authorities failure to provide gas and electricity supply to the cement plant, as well as the denial of justice by the Egyptian judiciary. Claimants consequently requested USD 236 Million in damages.

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The Nigerian Institute of Chartered Arbitrators Annual Conference Report: Making Arbitration and ADR Work for Africa

The focus of the Conference was to promote Alternative Dispute Resolution (ADR) as a viable mechanism for dispute resolution in Africa and to discuss ways to ensure that disputes originating from, and terminating in Africa, are resolved within the continent. This will in turn boost the African economy and promote arbitration law and practice in the region.

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Brazilian Tax Incentives to Startups

December 3, 2020

As entrepreneurial ventures, startups generally focus on capitalizing upon a perceived market demand by developing a viable product, service, or platform. According to the Brazilian Startup Association, there are approximately 13,000 startups in Brazil, and the number has been increasing year after year.

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