During 2024/25, ICTD’s International Tax programme conducted a unique cross-country comparative study examining how lower-income countries implement international tax standards, and what determines success or difficulty.
Researchers in seven countries – Ghana, Kenya, Nigeria, Pakistan, Peru, Uganda, and Zambia – developed parallel case studies on standards related to exchange of information, bilateral tax treaties, transfer pricing and digital services taxation. Despite increased adoption of these standards over the past decade, there is little independent empirical research on what works in practice. This project fills this gap.
Research questions
- How do lower-income countries (LICs) balance international obligations with domestic needs?
- What drives implementation success?
- What lessons can inform better-suited measures for LICs?
The research combined policy analysis, stakeholder interviews, and attention to each country’s unique context, culminating in country working papers and a comparative synthesis report.
