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

Research in Brief

Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects

March 2025
Raïssatou Joëlle Traore

Research in Brief

Scenarios for Negotiating a UN Framework Convention on International Tax

February 2025
Frederik Heitmüller

Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

January 2025
Frederik Heitmüller

Working Paper

A New Map of World FDI: Estimating Sources and Pathways of Offshore Investment in Major Developed and Developing Economies

December 2024
Daniel Haberly

Working Paper

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

October 2024
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Partner Publication

A Fairer Global Tax Architecture

September 2024
Martin Hearson, Frederik Heitmüller, Mbakiso Magwape, Suranjali Tandon

Working Paper

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

August 2024
Bishal Chalise

Research in Brief

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

July 2024
Bishal Chalise

Research in Brief

A Climate Treaty for the Global Taxation of Carbon

July 2024
Tatiana Falcão

Working Paper

Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects

July 2024
Raïssatou Joëlle Traore

Policy Brief

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

May 2024
Nathanael Tilahun, Abebe Gebrehiwot Yihdego

Journal Article

Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries

May 2024
Pranvera Shehaj, Martin Zagler

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

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.