CALL FOR PAPERS – Impact of Two Pillar Solution on Developing Countries
CALL FOR PAPERS
Impact of Two Pillar Solution on Developing Countries
Deadline: 30 January 2022
The Coalition for Dialogue on Africa and the South Centre are co-organizing the First African Fiscal Policy Forum to bring together key stakeholders to discuss the current global processes towards combatting IFFs, re-allocation of taxing rights, the role of African regional institutions, the importance and place of Africa’s voice and representation in these processes.
A central question for African countries and other developing countries more generally is whether to accede to the Two Pillar Solution of the OECD/G20 Inclusive Framework (IF) on BEPS on addressing tax challenges arising from digitalisation of the economy. Informed decisions in this regard require evidence on revenue assessments from both Pillars for the country concerned. Countries must have data on what tax revenues they will gain from Pillar One and Pillar Two respectively.
CODA and the South Centre are committed to supporting African countries and other developing countries in making informed decisions on this matter that will be in their interests. Accordingly, this call for papers invites proposals on likely revenue gains or losses from the policy options indicated below, ideally for each Member State of the African Union (available here) and other Member States of the South Centre (available here). However, in some cases, data may not be available, and proposals that cover as many States as possible will be given due consideration.
This call invites established scholars, early career academics, PhD students and practitioners (policy makers, tax officials, lawyers) across multiple disciplines to submit abstracts. The final paper will follow the format of a South Centre Research Paper (around 17,000 words).
This article was tagged: Article 12B, Digital Tax, Digital Taxation, Global Taxation, International Tax Cooperation, International Taxation, Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, Two Pillar Solution, UN Model Tax Convention