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

In person

16 March 2022 – 13:00

•

Timezone: Europe/London

Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

Location: IDS Convening Space and online The world has been reeling in shock at the devastation being caused by the Russian invasion of Ukraine. Beyond the grave and urgent humanitarian needs for the people of Ukraine, and the millions now

Virtual

30 November 2021 – 14:00

•

Timezone: Europe/London

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?

Virtual

18 December 2020 – 13:00

•

Timezone: Europe/London

Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions

25 September 2018 – 18:00

•

Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

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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