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The efficiency and equity of tax enforcement in developing countries depends not only on the quality of domestic tax policy and administration, but also on the broader international tax context.

This includes questions related to offshore financial jurisdictions, the international legal framework for taxing transnational firms, international tax competition, tax incentives and exemptions and the broader category of illicit financial flows.

                                                                        Selected Publications
                                                                      • ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance? by Sol Picciotto
                                                                      • New Book! Taxing Multinational Enterprises as Unitary Firms by ed.Sol Picciotto
                                                                      • Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective by Annet Wanyana Oguttu
                                                                      • Transfer Pricing in Argentina 1932-2015 by Veronica Grondona and Andres Knobel
                                                                      • Research in Brief Issue 14: Improving International Tax Dispute Settlement by Sol Picciotto
                                                                      • ICTD Summary Brief 7: What Have We Learned About International Tax Disputes by Sol Picciotto
                                                                      • Les avantages de l’impot foncier pour l'Afrique by Nara Monkam and Mick Moore
                                                                      • Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming by Kailee Jordan
                                                                      • International Tax Disputes: Between Supranational Administration and Adjudication by Sol Picciotto
                                                                      • Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan by Annet Wanyana Oguttu
                                                                      • Taxing Multinational Enterprises as Unitary Firms by Sol Picciotto
                                                                      • ICTD Summary Brief 3: International Corporate Taxation by Sol Picciotto
                                                                      • Alternative Sources of Revenues For Financial Sustainability: A Case of Local Governments in Rwanda by
                                                                      • A Review of Uganda’s Tax Treaties and Recommendations for Action by Martin Hearson and Jalia Kangave
                                                                      • Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset by Martin Hearson
                                                                      • Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method by Michael C. Durst
                                                                      • Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits by Alex Cobham and Petr Janský
                                                                      • A Price-Based Royalty Tax? by Kimberly A. Clausing and Michael C. Durst
                                                                      • Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains by Michael C. Durst
                                                                      • Is the International Tax System Fit for Purpose, Especially for Developing Countries? by Sol Picciotto
                                                                      • ICTD Research in Brief Number 8 - Is the International Tax System Fit for Purpose, Especially for Developing Countries? by Sol Picciotto
                                                                      • Will Changes to the international Tax System Benefit Low-income Countries? by Mick Moore
                                                                      • Taxation and State-Building in Developing Countries: Capacity and Consent by Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore (eds.)
                                                                      • Unitary Taxation in Federal and Regional Integrated Markets by Erika Dayle Siu with Milly Isingoma Nalukwago, Rachmanto Surahmat and Marcos Aurélio Pereira Valadão
                                                                      • Lessons for International Tax Reform from the US State Experience under Formulary Apportionment by Kimberly Clausing
                                                                      • Limitations on Interest Deductions: A Suggested Perspective for Developing Countries by Michael C. Durst
                                                                      • Unitary Taxation in the Extractive Industry Sector by Erika Dayle Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr
                                                                      • Unitary Taxation: Tax Base and the Role of Accounting by Prem Sikka and Richard Murphy
                                                                      • The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment by Michael C. Durst
                                                                      • Global Taxes and International Taxation: Mirage and Reality by Richard M. Bird
                                                                      • International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation by Alex Cobham and Simon Loretz
                                                                      • Unitary Taxation and International Tax Rules by Reuven Avi-Yonah and Zachée Pouga Tinhaga
                                                                      • Unitary Taxation of the Finance Sector by Kerrie Sadiq
                                                                      • Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion by Paul Clist
                                                                      • Beyond BEPS: A Tax Policy Agenda for Developing Countries by Michael C. Durst
                                                                      • Data

                                                                        An overview of data used in empirical work on international taxation.

                                                                        Literature and Related Information

                                                                        Overview of literature and key issues on international tax research

                                                                        Commentary