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
UN Tax Convention reading list part 1: The UN process and institutional context
How WAEMU is reshaping tax harmonisation policy across west Africa
The collapse of international tax truce: Trump’s impact on digital taxation
U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending even to niche areas…
A decision on decision-making and no disputes on dispute resolution: the Organizational Session for UN Tax negotiations
No “winners or losers”? Reflections on the UN tax negotiations
The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade
With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically challenging solutions, which aims…
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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