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
Have the Netherlands’ tax treaties with developing countries become fairer?
A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you would expect the world’s…
Challenging the status quo: Re-examining the relevance of international tax norms for developing countries
The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable Development Goals (SDGs) in…
Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?
More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax rules to a digitalising…
Can developing countries do better than the Unified Approach?
Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization. As part of the…
What should a ‘new deal’ on international tax look like for developing countries?
The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently meet the needs of…
Covid-19 and the fight against tax havens: Opportunities and risks for developing countries
In the wake of the global financial crisis of 2007-08, tax havens became a hot topic as political leaders zeroed…
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?
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
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