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

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

April 2024
Sidonie East

Multilateral Carbon Tax Treaty (MCTT)

April 2024
Tatiana Falcão

Working Paper

A Climate Treaty for the Global Taxation of Carbon

April 2024
Tatiana Falcão

Research in Brief

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

March 2024
Karishma Banga, Alexander Beyleveld

Working Paper

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

February 2024
Karishma Banga, Alexander Beyleveld

Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

November 2023
Maarten van ’t Riet, Arjan Lejour

Working Paper

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

October 2023
Sidonie East

Working Paper

Tax Treaty Shopping and Developing Countries

September 2023
Maarten van ’t Riet, Arjan Lejour

Working Paper

Inclusive and Effective International Tax Cooperation: Views From the Global South

August 2023
Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga, Tovony Randriamanalina

Working Paper

Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

August 2023
Martin Hearson, Frederik Heitmüller, Vincent Arel-Bundock

Journal Article

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

July 2023
Nathanael Tilahun, Abebe Gebrehiwot Yihdego

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet

Virtual

12 July 2024 – 12:00

•

Timezone: Europe/London

Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has

Virtual

26 June 2024 – 11:00

•

Timezone: UTC

The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency

Virtual

6 June 2024 – 12:00

•

Timezone: UTC

Free online event celebrating the work of tax justice expert, Professor Sol Picciotto, in a special issue of the Journal on Financing for Development.

In person

5 June 2023 – 09:00

•

Timezone: Africa/Dar_es_Salaam

Nairobi Serena Hotel, Nairobi, Kenya
The ICTD is hosting a research and policy conference in Nairobi on the future of global tax governance in partnership with the Kenya School of Revenue Administration, and in collaboration with the the Committee on Fiscal Studies at the University

Current

The Interaction of Different Tax Systems in the Taxation of Cross-border Services

Start date: 01/11/2025

Current

India in International Tax Negotiations

Start date: 01/03/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

Tax harmonisation within the West African Economic and Monetary Union

Start date: 07/03/2023

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

The Impact of Double Tax Avoidance Treaties on Foreign Direct Investment in Nepal

Start date: 01/11/2022

Current

Double Tax Treaties between countries with asymmetric investment flows

Start date: 01/11/2022

Completed

Paying attention to the fiscal nuances at play in negotiating DTAs

Start date: 06/07/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Start date: 03/09/2020

Completed

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Start date: 01/12/2019

Completed

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Start date: 01/03/2020
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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