In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

This dataset provides a comprehensive set of statistics on foreign direct investment (FDI) into and out of OECD countries, based on the fourth edition of the OECD Benchmark Edition (BMD4). It combines sectoral and geographical breakdowns for financial flows, income flows and stock data. Data are...

The approved tax code amendments will cap a discount on Urals oil price to North Sea Dated for the calculation of oil taxes. By our estimates, amendments may bring an additional of around Rb640bn into the budget in 2023. However, the mechanism incorporated in the amendments entails the risk of a...