International Tax

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.

International Tax

Led By

International Tax Library

Working Paper

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

January 2016
Michael Durst

Working Paper

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

November 2015
Alex Cobham, Petr Janský

Working Paper

A Price-Based Royalty Tax?

October 2015
Kimberly A. Clausing, Michael Durst

Working Paper

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

September 2015
Michael Durst

Research in Brief

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

September 2015
Sol Picciotto

Unitary Taxation in Federal and Regional Integrated Markets

September 2015
Erika Dayle Siu

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

September 2015
Kimberly A. Clausing

Working Paper

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

September 2015
Michael Durst

Working Paper

Unitary Taxation in the Extractive Industry Sector

September 2015
Erika Dayle Siu, Sol Picciotto, Jack Mintz, Akilagpa Sawyerr

Working Paper

Unitary Taxation: Tax Base and the Role of Accounting

September 2015
Prem Sikka, Richard Murphy

Working Paper

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

September 2015
Michael Durst

Working Paper

Global Taxes and International Taxation: Mirage and Reality

September 2015
Richard M. Bird
19 September 2018 – 18:30

•

Khalili Lecture Theatre, SOAS

The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,

13 April 2018 – 13:00

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Ethiopian Development Research Institute, Addis Ababa, Ethiopia

The first seminar of the Ethiopian Tax Research Network will be given by Dr. Kiflu G. Molla, a researcher at the Ethiopian Development Research Institute (EDRI) on April 13th. The topic will be: Tax Evasion in International Trade: Evidence from

16 October 2017 – 09:00

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Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &

12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

Completed

Effective Tax Rates of Multinational Enterprises in Low- and Middle-Income Countries: Evidence from Country by Country Reporting

Start date: 20/11/2019

Completed

Taxing international shipping in Africa: the source taxation alternative

Start date: 17/10/2019
Frederik Heitmüller
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Associate Postdoctoral Fellow
Catherine Ngina Mutava
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Research Affiliate
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Michael Durst
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Headshot of Mustapha Ndajiwo
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Research Affiliate
Rasmus Corlin Christensen
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Research Affiliate
Rhiannon McCluskey
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Research Affiliate
Ronald Waiswa
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Research Affiliate
Sol Picciotto
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Research Affiliate
Suranjali Tandon
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Research Affiliate
Tovony Randriamanalina
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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