Posts by Peter Hann

IMF: Africa Economic Summit

July 12, 2024

At the Africa Economic Summit on 11 July 2024, the Director of the IMF’s Africa Department noted that a squeeze...

UK: Tax Gap for 2022/23

June 26, 2024

On 20 June 2024 HMRC published details of the UK’s tax gap for 2022/23. The tax gap is a measure...

OECD working paper: problems arising from subnational debt

June 20, 2024

An OECD working paper published on 13 June 2024, written by Acauã Brochado and Sean Dougherty, looks at problems of...

OECD: Managing Rising Subnational Fiscal Risks

June 19, 2024

An OECD Working Paper on managing rising subnational fiscal risks was published on 13 June 2024. This paper, written by...

OECD: Definition of qualifying jurisdictions for application of Amount B of Pillar One

June 17, 2024

On 17 June 2024 the OECD Inclusive Framework on BEPS released supplementary elements relating to the report of 19 February...

UN: Ad Hoc Committee Discusses Issues for Early Protocols

May 5, 2024

Following an earlier Resolution on international tax cooperation and a report by the Secretary General setting out options going forward,...

UN: Ad Hoc Committee on Framework Convention Discusses Substantive Elements

May 5, 2024

UN Resolution 78/230 of 22 December 2023 established an ad hoc intergovernmental committee to draft terms of reference for a...

OECD: Annual Report 2024 of Tax Inspectors Without Borders

May 2, 2024

On 29 April 2024 the Annual Report 2024 of Tax Inspectors Without Borders (TIWB) was published. This joint initiative by...

OECD: Taxing Wages 2024

May 1, 2024

On 25 April 2024 the OECD released Taxing Wages 2024. The publication gives cross-country comparisons of labour costs and the...

UN Tax Committee Discusses Health Tax Guidance

March 22, 2024

On 22 March 2024 the UN Tax Committee discussed the latest output from the work program of the health subcommittee...

UN: Tax Committee Discusses a New Combined Treaty Article on Services

March 21, 2024

The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19...

UN: Tax Committee Discusses Tax Issues in the Digitalised Economy

March 20, 2024

The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19...

UN: Tax Committee Discusses Extractive Industry Tax and Other Issues  

March 19, 2024

The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19...

UN: ECOSOC Special Meeting on International Cooperation in Tax Matters

March 18, 2024

On 18 March 2024 the ECOSOC Special Meeting on International Cooperation in Tax Matters took place against the urgent background...

UN: Conference of African Ministers Discusses Domestic Resource Mobilisation

March 15, 2024

The fifty-sixth session of the UN Economic Commission for Africa (UNECA) Conference of African Ministers of Finance, Planning and Economic...

OECD: Secretary General’s Tax Report to G20 Finance Ministers

March 1, 2024

On 19 February 2024 the OECD published the Secretary General’s tax report to the G20 Finance Ministers and Central Bank...

OECD: Comments Received on Proposed Guidance on Pricing of Lithium

February 28, 2024

On 26 February 2024 the OECD published the responses received on the proposed guidance to support developing countries in addressing...

UN: Committee Discusses Terms of Reference for Framework Convention on Tax

February 21, 2024

On 20 February 2024 the first meeting took place of the Ad Hoc Committee to draft terms of reference for...