Global efforts to counter tax avoidance by multinational companies call for a rethink of policies on the taxation of aid workers and development projects.

The ongoing trend of decentralising governance responsibilities to the sub-national level in many countries in sub-Saharan Africa (SSA) is likely to continue in the near future. In order to achieve its objectives, it will be crucial that this transfer of responsibilities will be matched by equal efforts to increase sub-national Public Financial Management (PFM) capacity.