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Publications (3)
Working Paper
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
Working Paper
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– Insights from Peru and Kenya
Illicit gold flows constitute a major development challenge for governments and a social responsibility challenge for the jewellery industry, which accounts for the majority of global gold demand. This paper highlights aspects of gold supply chains that lack transparency and may indicate junctures...
Working Paper
pdf
This paper explores the potential impacts of the transition to a low-carbon future for the taxation of extractive resources. The global debate on climate change has firmly moved on from the question of whether countries ought to shift towards such a future to that of how they are going to achieve it...
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