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

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
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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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