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ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have…
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New Book! Taxing Multinational Enterprises as Unitary Firms

New Book! Taxing Multinational Enterprises as Unitary Firms

We’re pleased to share this book, which you can download and read for free below.  Introduction: The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the…
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Research in Brief Issue 14: Improving International Tax Dispute Settlement

Research in Brief Issue 14: Improving International Tax Dispute Settlement

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…
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International Tax Disputes: Between Supranational Administration and Adjudication

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55 Summary: The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for…
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Taxing Multinational Enterprises as Unitary Firms

Taxing Multinational Enterprises as Unitary Firms

ICTD Working Paper 53 Summary: This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly…
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ICTD Research in Brief Number 8 - Is the International Tax System Fit for Purpose, Especially for Developing Countries?

ICTD Research in Brief Number 8 - Is the International Tax System Fit for Purpose, Especially for Developing Countries?

  This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13, by Sol Picciotto. The brief is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…
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Will Changes to the international Tax System Benefit Low-income Countries?

Will Changes to the international Tax System Benefit Low-income Countries?

  As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for…
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The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

  We know in general why they exist. But why did specific countries or jurisdictions develop as particular types of tax havens at particular moments in time? An excellent new paper* by Christophe…
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Unitary Taxation and International Tax Rules
  • Saturday, 12 September 2015
  • Reuven Avi-Yonah and Zachée Pouga Tinhaga

Unitary Taxation and International Tax Rules

  ICTD Working Paper 26: Summary Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms…
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Unitary Taxation of the Finance Sector

Unitary Taxation of the Finance Sector

  ICTD Working Paper 25: Summary Multinational financial institutions (MNFIs) play a significant role in financing the activities of their clients in developing nations. Consistent with the…
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