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
Call for Applications: Four fully-funded PhD scholarships in tax and development
The International Centre for Tax and Development (ICTD) is a research centre aiming to improve tax policy and administration in…
Call for abstracts: Research colloquium on global tax governance
Job Opportunity: Post-Doctoral Researcher (International Tax)
Job Opportunity: Senior Communications Consultant, DIGITAX Programme
Closing date for applications: May 8th, 2022 The International Centre for Tax and Development (ICTD) is looking to hire a…
Call for abstracts: Research colloquium on global tax governance
After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson…
Launch of the Tax Treaties Explorer: New Data for Better Negotiation
Tax Treaties and Developing Countries The use of tax treaties by developing countries is controversial: Best case scenario? Tax treaties…
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The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,
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The first seminar of the Ethiopian Tax Research Network will be given by Dr. Kiflu G. Molla, a researcher at the Ethiopian Development Research Institute (EDRI) on April 13th. The topic will be: Tax Evasion in International Trade: Evidence from
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The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
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The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
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