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
G20 leaders adopt BEPS package for International tax reform
There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously dominated by immediate crises…
OECD plan means governments no longer taxing in the dark
Two years on from a project triggered by scrutiny of the “successful” tax avoidance structures of multinationals such as Apple,…
More than naming and shaming needed to stop corporate tax avoidance
The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot…
Row over UN tax body is a needless distraction for developing nations
When an international development conference in Addis Ababa almost collapsed last week, the confrontation emerged from an obscure and unlikely…
New UNCTAD Paper on Corporate Tax in Developing Countries
The UN Conference on Trade and Development (UNCTAD) has published a major new study on corporate tax, which specifically aims…
Corporate tax avoidance and development: opening Pandora’s box
Taxation is important for development, not only because taxes provide the revenues to fund public services and infrastructure, but because…
Call for Papers: Research workshop on the UN Framework Convention on International Tax
With only one year to go, the negotiations on the UN Framework Convention on International Tax Cooperation and its…
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
New ICTD research shows uneven adoption of international tax standards by lower-income countries
Tax treaties in spotlight as UN Tax Convention negotiations deepen
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations
G20 Brazil: How does taxation fit into the agenda?
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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