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Clement Migai

Clement Migai LL.M.
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CV

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Researcher Identifier

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Awards and Honors

2018
The Cedric Sandford Medal

Classifications

    No classifications found.

Expertise

    No expertises found.

Activities

Reviewer for scientific organization
  2018 African Tax Researchers Network (ATRN) - Reviewer for 2018 ATRN Conference Papers
Reviewer for a scientific journal
  2018 UNSW Business School - Peer Reviewer for Article for the special edition of the e-Journal of Tax Research
Organisation of Research Seminar
  2017 WU Global Tax Policy Centre - Researchers’ Meeting “Creating Mechanisms to Get Good Access to Beneficial Ownership Information”
Organization scientific meeting (Conference etc.)
  2018 WU Global Tax Policy Centre - High Net-Worth Individuals: The Challenge for Tax Administrations, Financial Intelligence Units and Law Enforcement Agencies
  2017 WU Global Tax Policy Centre - Countering Treaty and Transfer Pricing Abuse: the Tax and Financial Crime Dimension
  2017 WU Global Tax Policy Centre - International Conference and Capacity Building Workshop on the Use of Beneficial Ownership Information and the Recovery of Assets in Africa
  2016 WU Global Tax Policy Centre - Tax and Good Governance, 2nd Training of Officials
  2016 WU Global Tax Policy Centre - First High Level Conference on Tax and Good Governance
Attendance scientific meeting (Conference etc.)
  2016 Intra-European Organisation of Tax Administrations (IOTA) - Presentation at the IOTA Annual International Conference 2016
  2016 African Tax Research Network - 2nd Annual congress Financing sustainable development in Africa: Identifying untapped and underutilised sources of revenue, The Seychelles
  2016 African Tax Administration Forum - ATAF Special meeting on Taxation of the Extractive Industry: Assessing the Value of Extractives: Do we know what is leaving African Countries
  2016 International Centre for Collective Action (ICCA) at the Basel Institute on Governance - Collective Action: Evidence, Experience and Impact

Publications

Journal article

2019 Migai, Clement, de Jong, Julia, Owens, Jeffrey. 2019. The sharing economy: turning challenges into compliance opportunities for tax administrations. eJournal of Tax Research. 16 (3), 395-424. (Details)
2018 Majdanska, Alicja, Migai, Clement, Olowska, Marta. 2018. High Net-Worth Individuals: The Challenge for Tax Administrations, Financial Intelligence Units and Law Enforcement Agencies. Bulletin for International Taxation. 72 (10), 595-606. (Details)
2017 Sim, Sam, Owens, Jeffrey, Petruzzi, Raffaele, Tavares, Romero J.S., Migai, Clement. 2017. Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment. Bloomberg BNA 26, 209 (Details)

Chapter in edited volume

2019 Pistone, Pasquale, Migai, Clement. 2019. Entitlement to Protection against Discriminatory Taxation. In: Tax Treaty Entitlement, Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuh & Claus Staringer, 227-252. Amsterdam: IBFD. (Details)
2018 Migai, Clement, Owens, Jeffrey. 2018. Best Practices in Combating Illicit Financial Flows via Trade Mis-invoicing: some lessons from the Tax and Good Governance Project. In: Illicit Financial Flows via Trade-Misinvoicing: Study Report 2018, Hrsg. Yeon Soo Choi and Rachel McGauran , 126-130. Brussels, Belgium: World Customs Organisation (WCO). open access (Details)
2017 Migai, Clement. 2017. Towards more effective tax investigations with the rise of mobile money payments. In: Inter-Agency Cooperation and Good Tax Governance in Africa, Hrsg. Jeffrey Owens, Rick McDonell, Riel Franzsen and Jude Amos, 177-191. Pretoria, South Africa: Pretoria University Law Press (PULP). open access (Details)

Paper presented at an academic conference or symposium

2018 Pistone, Pasquale, Migai, Clement. 2018. Entitlement to Protection against Discriminatory Taxation. 25th Viennese Symposium on International Tax Law: "Tax Treaty Entitlement" WU, Vienna, Austria, 22.06. (Details)
  Migai, Clement, de Jong, Julia, Owens, Jeffrey. 2018. The sharing economy: turning challenges into compliance opportunities for tax administrations. 13th International Conference on Tax Administratio, UNSW Business School, Australia, 05.04. (Details)
2017 Mwaniki, Wangui, Migai, Clement. 2017. "Unlocking” Taxes in Dispute through Alternative Dispute Resolution: An Assessment of Kenya Revenue Authority’s ADR Framework . Tax Administration Research Centre’s, University of Exeter Business School, 5th Annual Workshop , Exeter, United Kingdom, 26.04. (Details)
  Migai, Clement. 2017. Blockchain Technology: Why Should African Tax Administrations Care? 3rd Annual African tax Researchers Network (ATRN) Congress, Antanarivo, Madagascar, 06.09. (Details)
  Migai, Clement. 2017. Case Study: Mopani Copper Mines and Glencore International AG. Conference and Capacity Building Workshop on Countering Treaty and Transfer Pricing Abuse: the Tax and Financial Crime Dimension (Tax and Good Governance Project), Accra, Ghana, 13.07. (Details)
  Migai, Clement. 2017. Mobile Money and Blockchain: Opportunities for Leapfrogging Taxation Development in Africa. 3rd Annual African tax Researchers Network (ATRN) Congress, Antanarivo, Madagascar, 05.09. (Details)
  Migai, Clement. 2017. Trade Misinvoicing: Why we need a common approach for detection, measurement and prevention. 12th Annual WCO PICARD Conference, Hammamet, Tunisia, 26.09. (Details)
2016 Majdanska, Alicja, Migai, Clement, Ngwenya, Lindelwa, Schlenther, Bernd . Forthcoming. Inter Agency Cooperation and Illicit Financial Flows in Africa. 2nd Annual African Tax Researchers Network, Seychelles, 05.09-07.09. (Details)
  Migai, Clement. 2016. Mining and Petroleum Taxation in Kenya: Past and Current Practice and Emerging Issues. 2nd Annual ATRN Congress, Mahé, Seychellen, Österreich, 05.09.-07.09. (Details)

eBook/chapter in eBook

2017 Migai, Clement. 2017. A Changing Technological Landscape and the Impact on Tax Revenue Collection and Processes. Transforming Tax Administrations and Involving Stakeholders. Miguel Silva Pinto, David Woods and Agnes Kovago. Budapest, Hungary: Intra-European Organisation of Tax Administrations (IOTA). https://www.iota-tax.org/sites/default/files/pub/transforming_tax_administration/index.html#p=4 (Details)

Unpublished lecture

2019 Migai, Clement, Lang, Michael. 2019. Interpretation and Application of Double Tax Treaties: rule of interpretation of Art. 3 para. 2 OECD Model Convention; relevance of the OECD Model Commentary and its modifications in practice. CEE Vienna International Tax Law Summer School 2019, WU, Vienna, 15.07.19 (Details)
2018 Migai, Clement. 2018. Comments on the Report: A Climate of Fairness: Environmental Taxation and Tax Justice in Developing Countries. Launch of the Vienna Institute for International Dialogue and Cooperation (VIDC) Report "A Climate of Fairness: Environmental Taxation and Tax Justice in Developing Countries" by Jacqueline Cottrell and Tatiana Falcao edited by Martina Neuwirth, WU, Vienna, 22.11.18 (Details)
  Migai, Clement, McDonell, Rick. 2018. verview of the WU/ATI Project on Tax and Good Governance in Africa. Researchers’ Meeting “Creating Mechanisms to Get Good Access to Beneficial Ownership Information”, WU, Vienna, 02.10.18 (Details)
  Lang, Michael, Migai, Clement. 2018. Interpretation and Application of Double Tax Treaties: rule of interpretation of Art. 3 para. 2 OECD Model Convention; relevance of the OECD Model Commentary and its modifications in practice . CEE Summer School 2018, WU, Vienna, 16.07.18 (Details)
  Migai, Clement. 2018. Input Statement 3.2: Arbitration in Kenya´s Tax Treaty Policy. Rust Conference: “Tax Treaty Arbitration”, Rust, 06.07.18 (Details)
  Migai, Clement. 2018. Reflections from the Tax and Good Governance in Africa Project. Siemens Integrity Partner Collective Action Peer Learning Workshop II, Basel, 26.04.18 (Details)
  Migai, Clement, de Jong, Julia. 2018. Exploring the potential of Blockchain Technologies: Will these new technologies change the way we approach transfer pricing? WU Transfer Pricing Centre Workshop, WU, Vienna, 07.02.18 (Details)
2017 Migai, Clement. 2017. Illicit Financial Flows: Perspectives for Customs Authorities . World Customs Organization The 4th Meeting of the World Customs Organisation Working Group on Revenue Compliance and Fraud, Brussels, Belgium, 09.11. (Details)
  Migai, Clement. 2017. A Changing Technological Landscape and the Impact on Tax Revenue Collection and Processes. Intra-European Organization of Tax Administrations (IOTA) Annual International Conference, Budapest, Hungary, 08.11. (Details)
  Migai, Clement. 2017. Trade Misinvoicing: Why we need a common approach for detection, measurement and prevention. Researchers’ Meeting on Creating Mechanisms to Get Good Access to Beneficial Ownership Information, Vienna, 02.10. (Details)
  Migai, Clement. 2017. Input Statement 6.5 - Application of OECD Guidelines only in case of abuse. Rust Conference: Implementing Key BEPS Actions: Where do we stand? Rust, 01.07.17 (Details)
  Migai, Clement. 2017. Input Statement 4.2 - Thin-cap rules: Exclusion for Extractives. Rust Conference: Implementing Key BEPS Actions: Where do we stand? Rust, 30.06.17 (Details)
  Migai, Clement. 2017. Linkages between Tax, Financial Crimes and Illicit Financial Flows. The World Bank Tax and Crime Dialogue, Washington D.C. 01.06. (Details)
  Migai, Clement. 2017. Status of the Tax and Good Governance Project and next steps - the outcomes to date. International Conference and Capacity Building Workshop on the Use of Beneficial Ownership Information and The Recovery of Assets in Africa (Tax and Good Governance Project), Abuja, Nigeria, 26.04. (Details)
2016 Majdanska, Alicja, Migai, Clement. 2016. Preliminary Assessment of the Legal and Institutional Framework in Ghana, Nigeria, South Africa and other selected African countries - Overview of the Answers to the Questionnaire. Training Workshop on Inter-Agency Cooperation, Good Tax Governance and Illicit Financial Flows in Africa: Practical Steps for Tax and Law Enforcement Authorities, Laxenburg, 14.03.16 (Details)

Projects

  • No projects found.