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

Working Paper

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

April 2023
Cassandra Vet

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

April 2023
Ronald Waiswa, Solomon Rukundo

Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

April 2023
Michael Durst

Working Paper

Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

March 2023
Pranvera Shehaj, Martin Zagler

Working Paper

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

August 2022
Abebe Gebrehiwot Yihdego, Nathanael Tilahun

Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

June 2022
Michael Durst

Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

May 2022
Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina

Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

April 2022
Mª Josep Cascant-Sempere (Kas)

Journal Article

The Rise of China and Contestation in Global Tax Governance

January 2022
Martin Hearson, Rasmus Corlin Christensen

Journal Article

The Politics of Taxing Multinational Firms in a Digital Age

January 2022
Martin Hearson, Margarita Gelepithis

Research in Brief

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

December 2021
Bob Michel, Tatiana Falcão

Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

December 2021
Uchenna Efobi, Oluwabunmi O. Adejumo

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

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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

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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