OECD working paper: problems arising from subnational debt
An OECD working paper published on 13 June 2024, written by Acauã Brochado and Sean Dougherty, looks at problems of financing for subnational governments (SNGs), including the level of debt and sensitivity to interest rate fluctuations. The paper
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OECD: Managing Rising Subnational Fiscal Risks
An OECD Working Paper on managing rising subnational fiscal risks was published on 13 June 2024. This paper, written by Luiz de Mello and Teresa Ter-Minassian, forms part of the series of working papers on fiscal federalism. The working paper
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OECD: Decarbonisation and Intergovernmental Fiscal Relations
On 6 June 2023 the OECD published a working paper with the title Decarbonisation and intergovernmental fiscal relations: Policy challenges and reform options by Luiz de Mello and Teresa Ter-Minassian. The study represents the latest in a series of
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IMF: Mining Revenues and Inclusive Development in Guinea
An IMF working paper on Mining Revenues and Inclusive Development in Guinea by A. Badel and R.F. Lyngaas was published on 29 April 2023. The working paper looked at the potential benefits from increasing the taxation of the foreign extractive
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IMF Report Looks at Tanzania’s Economy
On 24 April 2023 the IMF issued a report following the first review of the extended credit facility (ECF) Arrangement and the 2023 Article IV Consultation with Tanzania. Tanzania’s economic reform program is continuing well despite the
See MoreIMF press briefing discusses World Economic Outlook for April 2021
The IMF press briefing following the publication of the World Economic Outlook for April 2021 clarified some issues arising. Phasing out support The fiscal support provided by countries during the pandemic should be well targeted to affected
See MoreVirtual meeting of top-level government officials in African countries on UNCTAD report
A high-level meeting was convened by the UN on the role of Extractive Industries in financing sustainable development in Africa. Participants included top-level government officials Mr. Abdulla Hamdok, the prime minister of
See MoreUN: Proposed updates to Model Tax Convention
On 3 April 2019 a number of papers were released by the UN in advance of the meeting of the UN Committee of Experts on International Cooperation in Tax Matters planned for 23 to 26 April 2019. These papers included suggested amendments to the UN
See MoreOECD: Call for Comments on Tax Morale and Developing Countries
On 10 April 2019 the OECD issued a call for comments on its work on tax morale. Tax morale is often defined as the intrinsic motivation to pay taxes. A first draft of its future publication on the subject was presented at a conference on the role
See MoreOECD: Forum on Tax Administration meeting discusses work plans
From 26 to 28 March 2019 the twelfth plenary meeting of the OECD Forum on Tax Administration (FTA) took place with delegates including senior tax officials, business representatives and international organisations. The main themes discussed were
See MoreIMF: Corporate taxation in the global economy
On 10 March 2019 the IMF reported that the Executive Board have been discussing a policy paper on Corporate Taxation in The Global Economy , looking at the way forward in the international tax system. Problems arise from the allocation of risk
See MoreOECD: Morocco joins the inclusive framework on BEPS
On 9 March 2019 the OECD announced that Morocco has joined the Inclusive Framework on base erosion and profit shifting (BEPS). This means that a total of 129 countries and jurisdictions are taking part in the Inclusive Framework. The countries
See MoreOECD: Consultation on Addressing Tax Challenges of the Digital Economy
On 13 and 14 March 2019 the OECD is to hold a public consultation on the tax challenges of the digitalisation of the economy. This is related to the work on action 1 of the G20/ OECD action plan on base erosion and profit shifting. The consultation
See MoreOECD: Taxpayer input required for eighth batch of dispute resolution peer reviews
The OECD announced on19 February 2019 that it is currently collecting taxpayer input in preparation for the eight batch of stage 1 peer reviews in relation to improving the tax treaty dispute resolution process under Action 14 of the project on base
See MoreOECD: Comment period extended on tax challenges of digitalisation
On 19 February 2019 the OECD announced that the consultation period in relation to the public consultation document on possible solutions to the tax challenges of digitalisation has been extended to 6 March 2019. The public consultation meeting on
See MoreUK: Support for Tax Capacity Building
On 19 February 2019 the UK’s Department for International Development (DFID) announced new assistance to give support to developing countries in generating greater tax revenue, tackling tax avoidance and creating a level playing field for
See MoreOECD: Consultation document on tax challenges to the digital economy
On 13 February 2019 the OECD’s Inclusive Framework published a consultation document on issues relating to the tax challenges of digitalisation of the economy. This follows the publication on 29 January 2019 of a Policy Note and the agreement of
See MoreIMF discussion note looks at tax rises necessary to achieve SDGs
An IMF staff discussion note issued on 25 January 2019 entitled “Fiscal Policy and Development: Human, Social, and Physical Investments for the SDGs” examines the tax rises needed in emerging economies and less developed countries to make the
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