United Nations

What Role Does the Constitution Play in Shaping and Implementing South Africa's Foreign Policy?

We have argued that the Constitution primarily allocates foreign policy responsibility to the national executive. The President and the Department of International Relations and Cooperation (DIRCO) and its foreign missions are the key actors in the executive responsible for making and overseeing foreign policy. The Constitution prescribes both substantive and procedural rules to guide the executive in its foreign policy choices

Third Sovereign Debt News Update: The IMF's Agreement in Kenya and Ethiopia in Context

The African Sovereign Debt Justice Network brings to you an update of African sovereign debt news and updates on events and happenings on and about Africa that reveal how sovereign debt issues are engaged by the various stakeholders.

Roadmap to the digital tax debate for developing countries

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.

Carrotestein: Tax Incentives for Digital Companies, WTO Agreements, and Harmful Tax Competition

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.

Review IV: Energy Poverty and Access Challenges in Sub-Saharan Africa: The Role of Regionalism

November 6, 2020

Analyzed from a regionalism perspective, Nalule’s book focuses on energy poverty and access challenges in Sub-Saharan Africa (SSA). Nalule highlights the significance of energy for household, commercial and industrialization purposes in the region while pointing out the challenges stemming from the scarcity of it. The book goes on to stress the pivotal role of a regionalism approach as a strategy for resolving the effects of the energy access conundrum in the region.

Review I: Energy Poverty and Access Challenges in Sub-Saharan Africa: The Role of Regionalism

November 3, 2020

Nalule’s book is a comprehensive critical analysis of the energy access and energy poverty issues that plague Sub-Saharan Africa (“SSA”). She conducts this discourse within the energy transition discussion and presents it through the lens of the sustainable development theory.