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
Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system
Last week, the Institute of Development Studies (IDS) held an event on the global development and economic implications of the…
Is the Inclusive Framework tax deal in the interests of lower-income countries?
Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…
Imposing Standards: Lessons from tax history about the ‘global tax deal’
G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create a global minimum tax,…
Pandora’s box is open: What should lower-income countries do to tax the wealthy now?
The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…
Time to reinforce the UN Model for taxing international shipping profits
From October 19th to 28th, the 23rd Session of the United Nations Committee of Experts on International Cooperation in Tax…
The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries
The ‘Most Favoured Nation’ principle In international economic relations, the Most Favoured Nation (MFN) principle is the bedrock of non-discriminatory…
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
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.