Martin Hearson on Muck Rack

Martin Hearson

Brighton, London
As seen in: International Centre for Tax and Development, The Guardian, The Washington Post, Taylor & Francis Online, The Conversation, AllAfrica, Modern Ghana, The Ghana Report, The African Mirror
Research Fellow at @IDS_UK & @ICTDTax. Book out now: cornellpress.cornell.edu/book/978150175…
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Articles

New ICTD research shows uneven adoption of international tax standards by lower-income countries

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By Martin Hearson, Frederik Heitmüller
| International Centre for Tax and Development
Many lower-income countries have spent years incorporating international tax rules into their legal frameworks. But how these rules actually function once embedded in domestic systems is a different question – and one that has received far less attention. New research from the International Centre for Tax and Development (ICTD) puts that question at the centre.
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Webinar: Comparative Perspectives on International Tax from the Global South | Research Launch

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By Martin Hearson, Frederik Heitmüller, Daisy Ogembo
| International Centre for Tax and Development
Over the past two decades, lower-income countries, donors, and international organisations have devoted considerable effort to strengthening lower-income countries’ capacity to tax cross-border economic activity. Much of this effort has centred on adopting and implementing international tax standards developed in bodies of the Organisation for Economic Co-operation and Development (OECD). Yet critics have long argued that these standards are poorly suited to lower-income contexts.
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Webinar: Four definitions to change the world webinar series – Foreseeable relevance

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By Martin Hearson
| International Centre for Tax and Development
Exchange of information is a crucial pillar of international tax cooperation and an important area for future international tax governance under the UN tax convention. The current negotiations continue to debate  how this new governance regime should relate to pre-existing instruments, standards, and norms, and the extent to which it should be grounded in the same basic rules that underpin the current system.
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