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
Perspectives on the progress of global corporate tax reform
On June 30th to July 1st, the 139 countries that are members of the Inclusive Framework on BEPS will meet…
The G7 tax deal: ‘historic’ and ‘global’?
This weekend, the Group of Seven (G7) finance ministers completed a “historic global tax agreement,” a “seismic” and “landmark deal,”…
Africa follows up the Biden proposals for international tax reforms
Reforming global corporate taxation Proposals from the Biden administration have injected new life into the international process to reform the…
US minimum tax proposal galvanises debate on corporate taxation in countries rich and poor
The Biden Administration’s proposal On March 31, the Biden Administration proposed, as part of its “Made in America” tax proposals,…
Making the UN Tax Committee more effective for developing countries
As the current membership of the UN Tax Committee meets for the last time this week, Abdul Muheet Chowdhary examines…
Addressing the tax challenges of the digital economy: More of the same?
When work on the taxation of the digital economy kicked off as part of the OECD/G20 Base Erosion and Profit…
Call for proposals: International taxation and development (Closed)
Context The international tax system is changing rapidly. We see substantial changes in both international tax ‘rules’ and in the…
ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
IDS & ICTD recruiting 2-3 Research Fellows
The ICTD is seeking to appoint two or three established researchers with expertise in taxation and development, who are able…
TJN invites feedback on chapters about illicit financial flows
The Tax Justice Network has launched a project to create a collaborative, online book that seeks to provide a comprehensive…
Submit your comments on two draft toolkits to help address profit shifting in the mining sector
The IGF together with the OECD invite comments on two draft toolkits that will help developing countries address profit shifting…
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
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