t

Policy Briefs form the core of our research agenda. They address urgent policy problems and potential solutions, providing historical context and socio-legal analysis to buttress their recommendations. We welcome comments from readers, conveyed directly to us or to the authors.

Our policy briefs take a tax focus and are peer reviewed. They are published by the University of Nairobi and recently publications are available here (click on the link): University of Nairobi Research Archive: Faculty of Law Policy Briefs

We invite authors to write policy briefs that cover any one of the following tax themes:

  • Base Erosion and Profit Shifting

  • Environmental Taxation

  • Extractives Industries Taxation

  • Negotiating Bilateral Tax Treaties

  • Tax Consequences of Digitalised Economy

  • Tax, Trade and Investment Treaties

  • Taxation and the SDGs

  • Taxation of Government-to-Government Aid Projects

  • Transfer Pricing

  • UN Model Convention

 

In writing their policy briefs, authors should:

  1. Provide a framework to enhance and promote international tax cooperation among national tax authorities

  2. Consider how new and emerging issues can affect international cooperation in tax matters related to the specific theme and suggest appropriate recommendations

  3. Make recommendations on capacity building giving special attention to African countries, and

  4. Contribute to the development of SDG oriented fiscal policies to raise revenue to finance sustainable and inclusive development, reduce inequality and promote inclusive growth.

 

Instructions:

Authors are invited to write a 3–5-page Policy Brief not exceeding 5,000 words (excluding footnotes) on any one of the suggested tax themes. Authors must abide by the following guidelines:

▪  Title must make reference to the tax theme.

▪  Provide a 350 words summary explaining the UNTC tax theme covered, its contribution to the development of SDG oriented fiscal policies, a brief review of the feasibility of recommendations made by the UNTC and proposals made in the policy brief and their intended impact

▪  Discussion section must reference the literature focusing on the theme chosen, critiques, African perspectives and proposals covering (where relevant):

  • Make recommendations on capacity building giving special attention to African countries, and
  • Contribute to the development of SDG oriented fiscal policies to raise revenue to finance sustainable and inclusive development, reduce inequality and promote inclusive growth

▪  A conclusion suggesting next steps for capacity building or advocacy

▪  The Policy Brief must be written in Times New Roman, font size 12, 1.15 spacing and all references must be captured in footnotes.