Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

February 2026
Mary Abounabhan, Florence Dafe, Martin Hearson

Partner PublicationPolicy Brief

The G20’s Crucial Role in an Uncertain Landscape of International Tax Cooperation

November 2025
Suranjali Tandon, Martin Hearson, Frederik Heitmüller, Florian Dierich

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

Research in Brief

The International Tax Regime Complex: Understanding Change in Global Tax Governance

May 2025
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Virtual

6 February 2026 – 15:30

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Timezone: Europe/London

ICTD Research Director Martin Hearson and Associate Postdoctoral Fellow Frederik Heitmüller will be speaking at the Academic Symposium on the UN Framework Convention on International Tax Cooperation, hosted by the International Tax Program at the NYU School of Law.

Virtual

16 October 2024 – 17:00

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Timezone: Europe/London

The London School of Economic and Political Science (LSE) will be hosting a seminar on ‘Making global tax governance fit for the 21st century’, which will feature ICTD Research Director Martin Hearson who will present a paper of the same

Virtual

12 July 2024 – 12:00

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Timezone: Europe/London

Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has