ICTD Blogs

Commentary and discussion about taxation and development from international experts.
Michael C. Durst is a long-time US tax practitioner, an author on international taxation and developing countries, a former government official and law professor, and Senior Fellow of the ICTD. He has practiced extensively in the field of international taxation, both in the private sector and in the US government, as Director of the IRS Advance Pricing Agreement Program. Michael has published many articles, in both academic and professional journals, on issues of international taxation, particularly as they affect developing countries. Recently, with support from ICTD, he has completed an extensive analysis of the legal and administrative aspects of implementing a system of unitary taxation.

Improving Natural Resource Taxation in Developing Countries

Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face a dilemma. It’s a tug-of-war between tradition, as represented by a preference for royalties that are based on the gross...
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