ICTD Blogs

Commentary and discussion about taxation and development from international experts.

High time for cooperation to protect tax bases

In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against the governments of developing countries, the politics have moved in their favour. If they are able to organise and work...
Continue reading

New Book Examines Alternative Approach to Taxing Multinational Companies

International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base Erosion and Profit Shifting (BEPS) process is increasingly seen as unlikely to deliver on the ambition of its one stated...
Continue reading