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Evaluating Kenya's Experience with International Tax Standards: Adoption, Suitability, and Effectiveness
No full textThis study examines Kenya’s experience in adopting and implementing international tax standards, highlighting the balance between aligning with global norms and addressing domestic priorities amidst external pressure. It is part of an ICTD research project, ‘Comparative Perspectives on International Tax from the Global South’. Focusing on four areas – tax treaties, transfer pricing rules, exchange of information (EOI) frameworks, and digital services taxation – the study reveals mixed outcomes.Kenya’s approach to tax treaty negotiations has historically been risky, but the 2010 Constitution has invited more public scrutiny. The country’s progress in transfer pricing is notable but has recently been undermined by a brain drain and capacity gaps. The adoption of EOI has improved transparency and compliance, though delays in accessing critical data from key jurisdictions remain a challenge. Kenya’s recent pivot from a digital services tax to a significant economic presence tax demonstrates the weight of diplomatic pressure that smaller economies sometimes face from larger ones in international policy negotiations. It also paints a picture of a middle-income country determined to exert its sovereignty, and successfully pushing forward its plans to tax digital services. While Kenya has made significant strides in modernising its tax framework, the findings highlight persistent issues with resource constraints, inconsistent policymaking, and external dependency. The case study underscores the delicate interplay of domestic goals and global obligations in shaping Kenya’s fiscal policy landscape.</p
K4DD Health Evidence and Discourse Summary December 2025
No full textK4DD’s monthly Health Evidence and Discourse Summaries aim to signpost FCDO and others to the latest relevant evidence and discourse on global health. This summary is structured in the following way:Top Reads Links to articles under the headings Health System Strengthening, Health Promotion and Prevention, Health Equity and Rights and Multisectoral Working</p
Comparison of the UK and India’s Research and Innovation Strengths
No full textThis report provides a comparison of the UK and India’s research and innovation strengths across the following sectors: artificial intelligence in health, energy, and climate; future telecom with a focus on AI for telecom and telecom satellite; semiconductors and biotechnology with a focus on agritech and biomanufacturing. The report finds that the UK and India represent complementary paradigms in global technology innovation, with the UK demonstrating depth-driven excellence and India showcasing scale-driven implementation across critical sectors.</p
Successful Collaboration Models in Science, Technology and Innovation Ecosystems
No full textThis rapid evidence review collates available evidence on successful collaboration models in science, technology and innovation ecosystems between India and other countries. The review draws upon an eclectic evidence base that includes grey literature, press announcements and Memoranda of Understanding as wall as the outputs of multi- and bilateral development actors. While the evidence base is replete with examples of collaboration models, there is limited rigorous assessment of the relative success of these collaborations given how recent many of these are. Despite these limitations, this review highlights evidence of a number of models of collaboration.</p
Whose Crisis, Whose Decisions? Rethinking Aid Accountability
No full textDespite global commitments, and US$ billions spent on aid, social assistance in crisis settings consistently fails to deliver meaningful accountability. People do not know what is available, who is eligible, or how to provide feedback. This fundamental disconnect undermines trust and limits aid effectiveness. Accountability requires transparent information sharing, meaningful community participation, and responsive feedback mechanisms that enable people to shape the assistance they receive. Urgent action is needed to embrace a broader range of accountability approaches, including community-centred models, which enable crisis-affected populations to drive decisions about their own assistance.</p
Agrifood Evidence Summary No 2
No full textMonthly Agrifood Evidence and Discourse Summaries aim to signpost FCDO and others to the latest relevant evidence on food and agriculture in low- and middle-income countries. Evidence is selected based on relevance, particularly around three key topics:Intersection between Food & Agriculture with the natural environment (e.g. Biodiversity).Food & Agriculture evidence on poverty reduction and inclusive development.Link between Food & Agriculture and resilience to food insecurity.</p
Agrifood Evidence Summary No 1
No full textMonthly Agrifood Evidence and Discourse Summaries aim to signpost FCDO and others to the latest relevant evidence on food and agriculture in low- and middle-income countries. Evidence is selected based on relevance, particularly around three key topics:Intersection between Food & Agriculture with the natural environment (e.g. Biodiversity).Food & Agriculture evidence on poverty reduction and inclusive development.Link between Food & Agriculture and resilience to food insecurity.</p
Poverty and Stigma in Urban Bangladesh: Conceptual Contributions and Empirical Explorations
No full textAgainst the backdrop of an increase in urban poverty following the Covid-19 pandemic, this article explores the intersection between poverty and stigma in high-density low-income neighbourhoods in Dhaka and Chattogram, Bangladesh. Its contribution is twofold. First, it introduces the Poverty Stigma Framework as a new and necessary conceptual tool to unpack context-specific moderators of stigma at intrapersonal, interpersonal, and structural levels, and their effects on dignity and wellbeing. Second, it offers unique insight into the ways in which these moderators manifest themselves in the specific context of poverty in an urban setting. Drawing on a combination of primary qualitative and quantitative data, findings point to identity, place, time and duration, mitigation strategies, and policy design and implementation as crucial factors in moderating the experience of stigma in relation to poverty. The article underscores the importance of understanding the contextual factors modifying poverty-induced stigma and calls for a nuanced approach in designing interventions to alleviate poverty. Furthering our empirical understanding and expanding the conceptual toolbox to facilitate those understandings is imperative to make efforts to reduce poverty more effective and dignified, and thereby support socioeconomic development at large.</p
Notas sobre los colaboradores en español
No full textNotas sobre los colaboradores de los artículos en español.</p
Civic Engagement and Just Energy Transition in Mozambique: Grass‑Roots Perspectives
No full textThis article analyses the dynamic interactions between civil society organisations, local government, and the energy sector within three key energy-producing regions of Mozambique: Inhambane, Tete, and Cabo Delgado. It focuses on the challenges and opportunities for achieving a just energy transition in a political landscape prioritising investments in an energy matrix predominantly based on hydroelectric power, natural gas, and coal. Drawing on research in Mozambique on civic engagement and energy transition, the article puts forward three main propositions: (1) Mozambique’s dependency on fossil fuels and the slow expansion of renewable energy projects create tensions between the urgent need for energy access and global climate mitigation commitments; (2) the fragmentation of civic space limits the ability of local voices to influence policy decisions around transition; and (3) the creation of democratic engagement platforms would expand community participation and foster strategic alliances to address the rights of local communities.Este artículo analiza las dinámicas de interacción entre organizaciones de la sociedad civil, gobiernos locales y el sector energético en tres regiones clave productoras de energía en Mozambique: Inhambane, Tete y Cabo Delgado. Analiza los desafíos y oportunidades de avanzar hacia una transición energética justa dentro de un marco político que privilegia la inversión en una matriz sustentada principalmente en la hidroelectricidad, el gas natural y el carbón.A partir de investigaciones llevadas a cabo en Mozambique sobre participación cívica y transición energética, el artículo presenta tres argumentos principales: (1) la dependencia de Mozambique de los combustibles fósiles y la lenta expansión de proyectos de energías renovables generan tensiones entre la necesidad urgente de acceso a la energía y los compromisos globales de mitigación climática; (2) la fragmentación del espacio cívico limita la capacidad de las voces locales para influir en las decisiones de política relacionadas con la transición; (3) la creación de plataformas de participación democrática permitiría ampliar la participación comunitaria y fomentar alianzas estratégicas para abordar los derechos de las comunidades locales.Este artigo analisa as dinâmicas das interacções entre organizações da sociedade civil, governos locais e o sector energético em três regiões-chave produtoras de energia em Moçambique: Inhambane, Tete e Cabo Delgado. Focaliza-se nos desafios e nas oportunidades para alcançar uma transição energética justa, num contexto político que prioriza investimentos e numa matriz energética predominantemente baseada em energia hidroeléctrica, gás natural e carvão. Com base em pesquisas realizadas em Moçambique sobre engajamento cívico e transição energética, o artigo apresenta três ideias centrais: (1) a dependência de Moçambique em combustíveis fósseis e a lenta expansão de projectos de energia renovável criam tensões entre a necessidade urgente de acesso à energia e os compromissos globais de mitigação climática; (2) a fragmentação do espaço cívico limita a capacidade das vozes locais influenciarem decisões políticas sobre a transição; (3) a criação de plataformas de engajamento democrático expandiria a participação comunitária e promoveria alianças estratégicas para abordar os direitos das comunidades locais.</p