Although the Regulations commendably exempt ninety-two countries, their restrictions still apply to many upper-middle income countries, such as South Africa, which is not only relatively poor but is battling with one of the most contagious variants of the virus. The Regulations also do not exempt a country like Canada, which despite its relatively ample resources, does not yet manufacture its own vaccines and is home to particularly vulnerable indigenous peoples, especially in its Northern and polar regions.
This article reviews the policy advancements on digital taxation, the individual initiatives that some developed countries have enacted, and considers some recommendations for developing countries to address future changes. It also contains a brief analysis of the Ecuadorian VAT reform for digital services and other possible options that need to be considered by the country.
The African Union (AU) has recently taken bold steps to integrate the continent further. In 2015 members agreed on a broad integration plan, the Agenda 2063.
Adopting an electronic version of the euro and granting it the legal tender status would certainly allow States to adopt more stringent policies for fighting AML and tax evasion. Even though most of the references and examples in this contribution were focusing on the EU context, similar conclusions can be drawn for other parts of the world. While new technologies such as a CBDC could represent an additional tool at disposal of tax authorities to fight tax evasion and fraud, issues concerning the digital divide and privacy shall be addressed while the debate over the design of a CBDC is still ongoing.
The Post-COVID19 path to economic recovery in Latin America and the Caribbean will demand both Domestic Revenue Mobilization measures and the promotion of domestic and foreign investment. Amid all the controversy surrounding the concession of tax incentives, the COVID-19 pandemic taught us a lesson: nothing is a sole economic issue. Public policies should address other concerns such as employment, health, environment, and education. A well-designed package of governmental measures may be a balanced proposal that includes diverse public interests to achieve optimal delivery of public goods. This post will focus on the granting of tax incentives for the digital economy in accordance with the GATT, the GATS, and the OECD’s recommendations on harmful tax competition.
Exploring the contentious relationship between trade and labour, my recently published co-authored book looks at the impact of the EU’s ‘new generation’ Free Trade Agreements (FTAs) on workers. Drawing upon extensive original research, which includes over 200 interviews with key actors across the EU and its trading partners, the book considers the effectiveness of the trade-labour linkage in an era of global value chains (GVCs).
The role of the international community in achieving adequate access to energy and reducing energy poverty, particularly at the regional level, is the central theme of Dr Victoria R Nalule’s book under this review.
In this essay, I argue for centering systemic racism in the study of international law. This is neither an original method nor argument when applied to legal education. Teaching law with a focus on context—systemic racism for example—has a long tradition.
The Central Asian States should learn to rely on international law, more proactively and consistently, as a tool for advancing their lawful interests, and for maintaining regional and international peace and security. Kazakhstan’s recent membership in the UN Security Council (2017-2018) was an excellent occasion to promote respect for international law at the regional level. Other recent examples of such reliance include the adoption of a Convention on the Legal Status of the Caspian Sea in 2018, or an ongoing reform of criminal law and procedure in Uzbekistan.
On March 9 2018, the African Union Ministers of Trade approved the Declaration establishing the Agreement establishing African Continental Free Trade Area Agreement (AfCFTA); a move that marked the creation of the largest Free Trade Area in the World. The Agreement seeks to create a single market for goods, services and movement of persons and investment among African countries thereby fostering intra-African trade, facilitating structural transformation of African economies and promoting sustainable and inclusive socio-economic development across the African continent. Whether this would turn out to be a significant positive development within the continent may largely depend on whether the broader issue is addressed- The continuous inclination of African States to explore the forest rather than tend the garden.