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International Tax Reform, Digitalization, and Developing Economies (English)

While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. ... See More +

Working Paper (Numbered Series) 142256 OCT 01, 2019

Clavey,Colin John; Leigh Pemberton,Jonathan; Loeprick,Jan; Verhoeven,Marinus Disclosed

Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (English)

This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions. ... See More +

Policy Research Working Paper WPS8778 MAR 12, 2019

Leigh Pemberton,Jonathan; Loeprick,Jan Disclosed