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Publications

In-depth reflections and practical insights examining taxation, business innovation, policy reform, and cross-border developments.

Reflections on Tax & Business Innovation

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The impact of Black Tax on Economic Development in Developing and Emerging Economies

August 18, 2026

The impact of Black Tax on Economic Development in Developing and Emerging Economies

Exploring the burden of black tax on wealth creation, economic mobility, family finances, and the case for targeted tax relief in Africa.

Global Tax Round-Up June 2026

June 30, 2026

Global Tax Round-Up June 2026

Key global tax developments shaping policy, compliance, and cross-border business.

Global Tax Round-Up (Week Ending 31 May 2026) 🌍

May 31, 2026

Global Tax Round-Up (Week Ending 31 May 2026) 🌍

Key global tax developments shaping policy, compliance, and cross-border business.

Tax Insights

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Key Highlights of the Kenyan Finance Act 2025 for Taxpayers Engaged in Cross-Border Trade

Aug 28, 2025

Key Highlights of the Kenyan Finance Act 2025 for Taxpayers Engaged in Cross-Border Trade

An overview of the key provisions of the Kenyan Finance Act 2025 affecting cross-border taxpayers, including SEPT, APAs, MTT, and new corporate tax incentives.

The 2025 Global Tariff Wars and an Uncertain Economic Outlook

Aug 5, 2025

The 2025 Global Tariff Wars and an Uncertain Economic Outlook

An analysis of the 2025 US-led tariff escalation, retaliatory global trade measures, and their implications for cross-border trade and domestic tax systems.

Understanding the Arm’s Length Principle in International and Nigerian Transfer Pricing Regulation

Aug 4, 2025

Understanding the Arm’s Length Principle in International and Nigerian Transfer Pricing Regulation

An in-depth examination of the arm’s length principle, comparability analysis, and Nigeria’s evolving transfer pricing regulatory framework.