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
Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system
Last week, the Institute of Development Studies (IDS) held an event on the global development and economic implications of the…
Is the Inclusive Framework tax deal in the interests of lower-income countries?
Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…
Imposing Standards: Lessons from tax history about the ‘global tax deal’
G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create a global minimum tax,…
Pandora’s box is open: What should lower-income countries do to tax the wealthy now?
The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…
Time to reinforce the UN Model for taxing international shipping profits
From October 19th to 28th, the 23rd Session of the United Nations Committee of Experts on International Cooperation in Tax…
The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries
The ‘Most Favoured Nation’ principle In international economic relations, the Most Favoured Nation (MFN) principle is the bedrock of non-discriminatory…
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
•
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.