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
What to do with a global majority: making the most of a UN tax convention
The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort governments are willing to…
The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?
It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th Ministerial Conference (MC13) this…
The Subject-To-Tax-Rule (STTR) – which one to choose?
A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an additional tax liability on…
The UN Tax Committee spreads its wings
After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor Sol Picciotto reflects in…
A new UN Tax convention – how will it change global tax governance?
Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN tax convention. For decades,…
Prescriptive approaches to taxation: Reclaiming policy space
Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity trade mispricing and related…
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
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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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