Workshops

ATI Regional Workshop on Tax Expenditures: West Africa

27-28 July 2022 | Lagos, Nigeria
Fiscal, Workshops | Tags: Tax Expenditures
The Addis Tax Initiative, in collaboration with the West African Tax Administration Forum (WATAF), the Economic Community of West African States (ECOWAS Commission), the African Tax Administration Forum (ATAF), the Council on Economic Policies (CEP) and German Institute of Development and Sustainability (IDOS), is organising ... continue reading

Tax Expenditures and Domestic Revenue Mobilisation

9-11 November 2021 | Online
Fiscal, Workshops | Tags: Domestic Revenue Mobilization, Informality, Tax Expenditures, Tax Reform
Tax expenditures (TEs) are tax benefits that governments use worldwide to pursue various policy goals such as attracting investment, boosting innovation and fighting poverty. TEs are costly, as they lower government revenue and the tax liability of the beneficiary. The global average of tax revenues ... continue reading

Globalization and Digitalization – Interconnections Between Taxation, Trade and Investment

3, 10, 17, 24 June and 1 July, 2021 14.00-17.00 CET | Online
Fiscal, Trade, Workshops | Tags: Digitalization, Investment, Services Trade, Tax Expenditures, Taxes
Recent decades have witnessed structural changes in the way production is organized. Trade and investment liberalization together with technological developments, notably in transport and communications, have substantially reduced trade and foreign investment costs and enabled global value chains, supported by global finance, to proliferate. As ... continue reading

Tax Incentives for Investment. Old and New Challenges for International Trade

24 June, 2021 14.00-17.00 CET | Online
Fiscal, Workshops | Tags: Digitalization, Investment, Tax Expenditures, Tax Incentives
Despite their stated goals including attracting FDI, creating employment and boosting R&D and innovation, tax incentives for investment are often ineffective. Indeed, several provisions are redundant and hence end-up triggering costly windfall gains. They can also trigger negative spillover effects on third countries, e.g. when ... continue reading

Digital Taxes and Trade in Services

10 June, 2021 14.00-17.00 CET | Online
Trade, Workshops | Tags: Digital Tax, Services Trade
International income tax rules rest on the principles that taxes are paid in the jurisdiction where the company has physical presence, taxes are based on profits, and there are profit allocation rules. These tax rules need to be updated as economic activities go digital – ... continue reading