International Tax Treaties

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

The Mongolian Millions: What Can We Learn From the Making of a Multinational Tax Avoidance Scandal?

Earlier this year, The Centre for Research on Multinational Corporations (“SOMO”; a Dutch NGO) issued a report about an international mining company they said had… Read More ›

A Fair Slice for Developing Countries: Some Policy Recommendations

At the time of writing, more than 100 countries are participating as Associates in the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). More… Read More ›

Recurring Resistance to Tax Treaty Arbitration as a Dispute Resolution Mechanism

The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the… Read More ›

New Tax Treaty Will Close Loopholes That Allow Multinationals to Avoid Tax

Australia, with another 70 countries, has signed a multilateral treaty to create more coherence in fighting tax avoidance by large multinational corporations. The Multilateral Convention… Read More ›

Australian Tax Controversies and Human Rights

Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›