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Articles 1 - 5 of 5
Full-Text Articles in Law
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related considerations. As regards the latter, unilateral attempts by various states – partly spurred on by a lack of multilateral consensus – to tax nonresident digitalized businesses threaten to disrupt international trade relations, with threats of trade war exchanged between some World Trade Organization (WTO) member states over the propriety of the proposed tax measures. As the …
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Articles, Book Chapters, & Popular Press
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors which challenge their domestic revenue mobilization (DRM) strategies. These DRM challenges are attributable to asymmetrical power relationships that exist within the international tax regime (ITR). The rules governing international taxation have largely been devised by developed countries resonating their own economic purposes, resulting in a regressive relationship that overlooks African perspectives in the creation of tax norms. Consequently, policymaking, and scholarship have focused extensively on curbing these power asymmetries that have resulted in vulnerable African tax systems. Continental and domestic approaches are now aligned towards fostering reform of …
Trust And Efficiency In Tax Administration: The Silent Role Of Policy-Based Legitimate Expectation In Nigeria, Okanga Ogbu Okanga
Trust And Efficiency In Tax Administration: The Silent Role Of Policy-Based Legitimate Expectation In Nigeria, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
The interaction between tax administration, discretion, and legitimate expectation has been widely explored. However, the subject has traditionally been approached from the perspective of legality and deeply focussed on how courts adjudicate cases bordering on the frustration of legitimate expectation by tax authorities. This is unsurprising, given that legitimate expectation evolved as a judicial remedy to check administrative unfairness and to provide certainty and trust in public administration. Cases show that this remedy is rarely accorded by the courts, which makes its efficiency questionable. Using Nigeria as a case study, this doctrinal paper explores the prospects of taking an alternative …
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Articles, Book Chapters, & Popular Press
The rise of the intangibles economy has led to a significant erosion of corporate tax revenue in the innovation-intensive advanced economies, even as the share of national income flowing to capital rose. For developing countries, the erosion is worse and comes on top of substantial erosion of corporate tax revenues from the tangibles economy due to weak tax administration and corruption. In this paper, we take up the questions of how big is the taxing problem that the intangibles economy has raised, and whose problem is it. Further, we consider how well the proposed OECD/G20 Inclusive Framework measures up in …
Readability In The Canadian Tax System, Colin Jackson
Readability In The Canadian Tax System, Colin Jackson
Articles, Book Chapters, & Popular Press
This paper reports the results of a readability analysis of various parts of the Canadian tax system, with a particular focus on Canada’s income tax. The results indicate that Canada’s Income Tax Act is significantly more difficult to read than the taxation statutes of several comparable jurisdictions and more difficult to read than other Canadian legislation governing economic relationships. The guidance published by the Canada Revenue Agency for the use of tax professionals and the public appears more accessible. While it may be hoped that the statutory provisions that apply to low- and middle-income individuals would be more readable than …