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

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

November 2021
Bob Michel, Tatiana Falcão

Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

November 2021
Lucas Millán-Narotzky, Javier García Bernardo, Maïmouna Diakité, Markus Meinzer

Book

The Politics and History of Global Tax Governance

September 2021
Martin Hearson, Thomas Rixen

Partner Publication

Using New Data to Support Tax Treaty Negotiation

July 2021
Martin Hearson, Marco Carreras, Anna Custers

Working Paper

The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment

July 2021
Sol Picciotto

Partner Publication

Tax Treaties of G-24 Countries: Analysis Using a New Dataset

May 2021
Martin Hearson

Journal Article

“An Unacceptable Surrender of Fiscal Sovereignty:” The Neoliberal Turn to International Tax Arbitration

May 2021
Martin Hearson, Todd Tucker

Book

Imposing Standards: The North-South Dimension to Global Tax Politics

May 2021
Martin Hearson

Working Paper

Profit Shifting of Multinational Corporations Worldwide

March 2021
Javier García Bernardo, Petr Janský

Research in Brief

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

December 2020
Rasmus Corlin Christensen, Martin Hearson, Tovony Randriamanalina

Working Paper

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

December 2020
Rasmus Corlin Christensen, Martin Hearson, Tovony Randriamanalina

African Tax Administration Paper

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

December 2020
Solomon Rukundo

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

•

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
View bio
Associate Postdoctoral Fellow
Catherine Ngina Mutava
View bio
Research Affiliate
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Michael Durst
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Headshot of Mustapha Ndajiwo
View bio
Research Affiliate
Rasmus Corlin Christensen
View bio
Research Affiliate
Rhiannon McCluskey
View bio
Research Affiliate
Ronald Waiswa
View bio
Research Affiliate
Sol Picciotto
View bio
Research Affiliate
Suranjali Tandon
View bio
Research Affiliate
Tovony Randriamanalina
View bio
Research Affiliate
Umair Javed
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.