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’s ‘Taxing Africa’ book authors featured on ‘Between the Lines’ podcast
In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad…
Call for research proposals: Tax treaties and lower-income countries
Th International Centre for Tax and Development (ICTD) seeks proposals for research projects on tax treaties and lower-income countries, with…
Understanding how lower-income countries participate in global tax negotiations
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…
ICTD’s Martin Hearson presents at Platform for Collaboration on Tax webinar
On November 4th, the Platform for Collaboration on Tax (PCT) hosted a public consultation webinar for the draft PCT Toolkit…
ICTD analyses global corporate tax negotiations
Since the start of 2019, global discussions on corporate tax reform have proceeded under the auspices of the OECD and…
Tax Notes Talk Podcast: Digitalisation and Developing Countries
David Stewart interviewed ICTD Research Fellow Martin Hearson for the Tax Notes Talk Podcast. The two discussed how the OECD’s…
•
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,
•
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
•
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) &
•
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
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.