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

Book

The Political Science of Global Tax Governance

December 2020
Martin Hearson, Thomas Rixen

Research in Brief

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

December 2020
Michael Durst

Research in Brief

The Taxation of the Digitalised Economy: An African Study

December 2020
Mustapha Ndajiwo

Journal Article

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

August 2020
Michael Durst

Partner Publication

The Appropriateness of International Tax Norms to Developing Country Contexts

August 2020
Martin Hearson, Joy W. Ndubai, Tovony Randriamanalina

Policy Brief

What is ‘Offshore’? International Tax Evasion and Avoidance and How to Combat it

July 2020
Sol Picciotto

Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

June 2020
Michael Durst

Research in Brief

Review of Tax Treaty Practices and Policy Framework in Africa

June 2020
Catherine Ngina Mutava

Working Paper

The Taxation of the Digitalised Economy: An African Study

June 2020
Mustapha Ndajiwo

Research in Brief

Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

May 2020
Solomon Rukundo

Book

The International Political Economy of Global Tax Governance

April 2020
Martin Hearson

Policy Brief

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

January 2020
Martin Hearson

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

Current

The Interaction of Different Tax Systems in the Taxation of Cross-border Services

Start date: 01/11/2025

Current

India in International Tax Negotiations

Start date: 01/03/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

Tax harmonisation within the West African Economic and Monetary Union

Start date: 07/03/2023

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

The Impact of Double Tax Avoidance Treaties on Foreign Direct Investment in Nepal

Start date: 01/11/2022

Current

Double Tax Treaties between countries with asymmetric investment flows

Start date: 01/11/2022

Completed

Paying attention to the fiscal nuances at play in negotiating DTAs

Start date: 06/07/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Start date: 03/09/2020

Completed

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Start date: 01/12/2019

Completed

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

Start date: 01/03/2020
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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