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,…
ICTD Research Fellow Martin Hearson presents at WBG/IMF Tax Sunday
On October 20th, ICTD Research Fellow Dr Martin Hearson presented at the 6th annual World Bank Group and IMF “Tax…
ICTD and South Centre host roundtable for developing countries at UN Tax Committee
ICTD Senior Fellow Sol Picciotto, Research Fellow Martin Hearson, and researcher Mustapha Ndajiwo participated in the recent UN Tax Committee…
Developing countries at risk of being left behind in global tax reform, say researchers
Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s proposal for a “unified…
Taxing the digitalising economy: A critical development challenge
The Institute of Development Studies asked us to reflect on the question: “What are the critical global challenges of our…
ICTD convenes international workshop on tax challenges of the digitalisation of the economy
During 2019 and 2020, governments of over 130 countries, led by the OECD and G20, are considering radical reforms to…
ICTD welcomes new Research Fellow Martin Hearson
The ICTD is pleased to welcome Martin Hearson to the team. He will be leading the ICTD’s research programme on…
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.