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
India’s firm stance on tax could actually help investors
India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times,…
A world upside down? New approach to international tax
A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on…
Are You Getting Excited about ‘Formulary Apportionment’?
I thought not. And, by the way, formulary apportionment is not directly connected to children’s milk food formulae – although…
Reflections on the Third Plenary Meeting of the OECD Task Force on Tax and Development
The OECD’s Task Force on Tax and Development is neither the most streamlined of these affiliates – it has more…
Exciting Accounting? Country-by-Country Reporting For Transnational Corporations
Yes, it sounds very tedious. Accounting does not interest most people concerned with development. We may agree it is necessary,…
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
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
Virtual
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Timezone: UTC
The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency
Virtual
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Timezone: UTC
In person
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Timezone: Africa/Dar_es_Salaam
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