This paper was developed after an invitation to discuss environmental tax reform within the context of the indirect tax reform PEC 45/19 now considered in Brazil. Following to a public consultation hearing at the Chamber of Deputies, the author was invited to present suggested changes to the...

This article explores some of the highlights of the United Handbook on Carbon Taxation, that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing...

The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state – the state where the shipowners are...

In this installment of Emerging Economies, the first part of a series, Falcão and Michel focus on the rise of cryptocurrencies in developing countries and examine some of the tax policy challenges that come with it

The paper provides a number of comments on the OECD's public consultation document on 'Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing.' The public consultation ran from 4 February 2022 to 18 February 2022. The nexus rules for a crucial part on how and to what extent...

The paper provides a number of comments on the Platform on Collaboration on Tax (PCT)'s draft Toolkit on Tax Treaty Negotiations. This submission is comprised of two parts. The first part discusses the terminology currently being employed in the PCT Toolkit on Tax Treaty negotiation, and...

The paper provides comments in response to the UN Tax Commitee's call for public comments on Tax Committee’s draft agenda for the membership for the session of 2021-2025. Four topics are presented which should be considered by the UN Tax Commitee. These items are:1. Source taxation of...