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
High time for cooperation to protect tax bases
In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against…
Taxation of Digital Companies: Facebook as a Case Study
Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to…
New Toolkit Aims to Curb Transfer Mispricing in African Mining
Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African…
Tax and transparency: When are public disclosure mechanisms necessary and proportionate?
Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in…
The UN Tax Committee holds out the begging bowl
Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York,…
Estimating tax avoidance: New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual…
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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