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
The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open
Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations
A new era or business as usual? Why the UN Expert Committee on Tax is still relevant
UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention
UN Tax Convention Negotiations: Where are we at and where are we headed?
UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services
ICTD Research Fellow Martin Hearson presents at WBG/IMF Tax Sunday
On October 20th, ICTD Research Fellow Dr Martin Hearson presented at the 6th annual World Bank Group and IMF “Tax…
ICTD and South Centre host roundtable for developing countries at UN Tax Committee
ICTD Senior Fellow Sol Picciotto, Research Fellow Martin Hearson, and researcher Mustapha Ndajiwo participated in the recent UN Tax Committee…
Developing countries at risk of being left behind in global tax reform, say researchers
Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s proposal for a “unified…
Taxing the digitalising economy: A critical development challenge
The Institute of Development Studies asked us to reflect on the question: “What are the critical global challenges of our…
ICTD convenes international workshop on tax challenges of the digitalisation of the economy
During 2019 and 2020, governments of over 130 countries, led by the OECD and G20, are considering radical reforms to…
ICTD welcomes new Research Fellow Martin Hearson
The ICTD is pleased to welcome Martin Hearson to the team. He will be leading the ICTD’s research programme on…
In person
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Timezone: Europe/London
Location: IDS Convening Space and online The world has been reeling in shock at the devastation being caused by the Russian invasion of Ukraine. Beyond the grave and urgent humanitarian needs for the people of Ukraine, and the millions now
Virtual
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Timezone: Europe/London
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?
Virtual
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Timezone: Europe/London
A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions
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The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on
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