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
New Book Examines Alternative Approach to Taxing Multinational Companies
International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base…
Improving Natural Resource Taxation in Developing Countries
Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face…
Improving International Tax Dispute Settlement
What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result…
Malawi Can’t Afford Evidence-Free Tax Campaigns
Over the past couple of weeks Malawi has become the latest poster child for UK campaigns arguing that changes to…
Will Google dispute spark global tax war, despite OECD tax agreement?
On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD…
Is responsible tax behaviour the next frontier of CSR?
In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core…
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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