Research Theme
International Tax
Low-income countries are more dependent on corporate income tax revenue than richer countries, and at the same time, disproportionately affected by multinational tax avoidance. Our research on this theme investigates ways in which developing countries can protect their tax bases, including through simplified transfer pricing methods and improved tax treaty policies. It also examines the challenges and opportunities developing countries face from their participation in international tax negotiations.
ICTD has also been closely following the developments around the UN Tax Convention. Check out our latest research and analysis here.
Key Resources
International Tax Library
A global minimum tax: is Pillar Two fair for developing countries?
Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released an Outcome Statement on…
Taxing cross-border services: is a global tax governance framework an illusion?
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border services is more lively…
Africa Rising: A Proposal for a Continental Tax Governance Structure
The limited impact of the BEPS Multilateral Instrument
Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It failed to zero out…
Have we reached a critical juncture for global tax governance?
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin Hearson argues that global…
Calling all Latin American and Caribbean Ministers to rethink global taxation
As I participate in the World Economic Forum in Davos this week, I feel a keen sense of urgency. We…
Call for Papers: Research workshop on the UN Framework Convention on International Tax
With only one year to go, the negotiations on the UN Framework Convention on International Tax Cooperation and its…
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
New ICTD research shows uneven adoption of international tax standards by lower-income countries
Tax treaties in spotlight as UN Tax Convention negotiations deepen
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations
G20 Brazil: How does taxation fit into the agenda?
In person
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Timezone: Europe/London
Location: IDS Convening Space and online The world has been reeling in shock at the devastation being caused by the Russian invasion of Ukraine. Beyond the grave and urgent humanitarian needs for the people of Ukraine, and the millions now
Virtual
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Timezone: Europe/London
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?
Virtual
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Timezone: Europe/London
A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions
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The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on
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