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...

This report highlights lessons regarding impacts, costs and acceptance from the implementation of environmental tax reform (ETR) in industrialised countries that are most transferable to the developing country context. The report draws together the experience of the authors in selected...