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
Resource-Rich Countries and the Digital Tax Agenda
Those of us involved in the mining sector could be forgiven for thinking that the OECD’s program of work on…
The Inclusive Framework is considering radical proposals, but in the real world…
In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities of the new rules…
OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing
The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on November 12th. Despite promises…
The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries
Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at…
Tax treaties: Why the Indonesian government keeps losing in court
There is a growing interest in the role that double tax agreements play in eroding societies’ tax bases. While long…
‘Marketing intangibles’: challenges and opportunities for taxation in Africa
Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52% of the overall enterprise…
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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