http://www.polity.org.za
Deepening Democracy through Access to Information
Home / Recommendations RSS ← Back
Building|System|World Bank|Netherlands|Norway|Overseas Development Institute
Building|System|||
building|system|world-bank-company|netherlands-country|norway|overseas-development-institute-facility
Close

Email this article

separate emails by commas, maximum limit of 4 addresses

Verification Image. Please refresh the page if you cannot see this image.

Sponsored by

Close

Article Enquiry

The taxation of foreign aid: don’t ask, don’t tell, don’t know

Verification Image. Please refresh the page if you cannot see this image.
Close

Embed Video

The taxation of foreign aid: don’t ask, don’t tell, don’t know

16th May 2018

SAVE THIS ARTICLE      EMAIL THIS ARTICLE

Font size: -+

Foreign aid is often exempt from taxation in recipient countries. Research on the topic is sparse, debate infrequent, and the system has become entrenched over 70 years.

A renewed focus on taxation for development has re-opened the debate on Official Development Assistance (ODA) tax exemptions. The Addis Tax Initiative (ATI) goals on capacity building and policy coherence are potentially inconsistent with ODA tax exemptions.

Advertisement

Two ATI members – the Netherlands and Norway – have unilaterally decided to refrain from requesting some ODA tax exemptions. The Platform for Collaboration on Tax (PCT) – a joint effort of the IMF, OECD, UN and World Bank – has committed to review current practice and issue guidance and recommendations (see PCT, 2018).

This follows a similar effort around 10 years ago by the UN Committee on Experts on International Tax Cooperation in Tax Matters to review and issue guidelines (see Thuronyi (2005); Thuronyi (2006); and International Tax Dialogue (2007).

Advertisement

This briefing note is intended to contribute to the discussion on the rationale for ODA tax exemptions by setting out the arguments for and against them.

Report by the Overseas Development Institute

  • The taxation of foreign aid: don’t ask, don’t tell, don’t know
    Download
    0.31 MB
Sponsored by

EMAIL THIS ARTICLE      SAVE THIS ARTICLE ARTICLE ENQUIRY

To subscribe email subscriptions@creamermedia.co.za or click here
To advertise email advertising@creamermedia.co.za or click here

Comment Guidelines

About

Polity.org.za is a product of Creamer Media.
www.creamermedia.co.za

Other Creamer Media Products include:
Engineering News
Mining Weekly
Research Channel Africa

Read more

Subscriptions

We offer a variety of subscriptions to our Magazine, Website, PDF Reports and our photo library.

Subscriptions are available via the Creamer Media Store.

View store

Advertise

Advertising on Polity.org.za is an effective way to build and consolidate a company's profile among clients and prospective clients. Email advertising@creamermedia.co.za

View options
Free daily email newsletter Register Now