General Agreement on Trade and Tariffs

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.

Reconsidering the Flexibility Paradigm of African Regional Trade Agreements and Informal Trade Engagements

Now that the commencement of AFCTA has been postponed in view of the COVID-19 pandemic, there is a need for a clear conceptualisation of flexibility in relation to the commitments and obligations created in African RTAs including the AFCTA. There is also a need to identify how some narratives that are subsumed in the flexibility paradigm may end up doing more harm than good to informal trade engagements in the continent.

Teaching IEL in Africa: My Experience at the Trade Policy Training Center in Africa (TRAPCA)

My teaching style is as conversational as possible: while providing an introduction through lecture style, class generally turns into a hybrid between lecture and debate between myself and the students, but also among the students. I regularly divided students up into groups with specific tasks (such as taking on particular viewpoints or positions within negotiations), which they had to develop among themselves and then present arguments to the group as a whole.