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

Ghana and International Tax Standards: A Cautionary Tale?

December 2025
Isaac Danso Agyiri

Working Paper

Implementation of International Tax Standards in Lower- and Middle-Income Countries: The Experience of Uganda

December 2025
Dan Ngabirano

Partner PublicationPolicy Brief

The G20’s Crucial Role in an Uncertain Landscape of International Tax Cooperation

November 2025
Suranjali Tandon, Martin Hearson, Frederik Heitmüller, Florian Dierich

Policy Brief

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

August 2025
Florian Dierich

Research in Brief

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

August 2025
Awa Diouf, Hannelore Niesten

African Tax Administration Paper

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

August 2025
Awa Diouf, Hannelore Niesten

Research in Brief

The International Tax Regime Complex: Understanding Change in Global Tax Governance

May 2025
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore, Prisca Musibi

Working Paper

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

May 2025
Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Research in Brief

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

May 2025
Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

May 2025
Mary Ongore, Prisca Musibi

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

March 2025
Karishma Banga, Alexander Beyleveld, Martin Luther Munu
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

•

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

•

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

•

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

Current

The Interaction of Different Tax Systems in the Taxation of Cross-border Services

Start date: 01/11/2025

Current

India in International Tax Negotiations

Start date: 01/03/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

Tax harmonisation within the West African Economic and Monetary Union

Start date: 07/03/2023

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

The Impact of Double Tax Avoidance Treaties on Foreign Direct Investment in Nepal

Start date: 01/11/2022

Current

Double Tax Treaties between countries with asymmetric investment flows

Start date: 01/11/2022

Completed

Paying attention to the fiscal nuances at play in negotiating DTAs

Start date: 06/07/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Start date: 03/09/2020

Completed

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Start date: 01/12/2019

Completed

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Start date: 01/03/2020
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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