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

Virtual

5 June 2025 – 15:00

•

Timezone: Europe/London

The Institute for Austrian and International Tax Law and the Global Tax Policy Centre at the Vienna University of Economics and Business (WU Vienna) are hosting a panel discussion on the “Future of International Tax Governance”, in the context of

In person

4 February 2025 – 18:00

•

Timezone: America/New_York

Millennium Hilton New York One UN Plaza, New York, NY, USA

This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the protocols of the United Nations Framework Convention on International Tax. Join ICTD and the International Institute for Sustainable Development (IISD) for an in-person only

Virtual

16 October 2024 – 17:00

•

Timezone: Europe/London

The London School of Economic and Political Science (LSE) will be hosting a seminar on ‘Making global tax governance fit for the 21st century’, which will feature ICTD Research Director Martin Hearson who will present a paper of the same

Virtual

27 June 2024 – 14:00

•

Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome

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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