ICTD Blogs

Commentary and discussion about taxation and development from international experts.
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Improving International Tax Dispute Settlement

What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result from differing interpretations of the provisions of a tax treaty between the two countries. However, they mainly affect taxpayers with cross-border...
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G20 leaders adopt BEPS package for International tax reform

There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously dominated by immediate crises dramatised by the terrorist attack in Paris and the continuing drama of mass refugee movements. They nevertheless found time to...
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A world upside down? New approach to international tax

  A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on its project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due...
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