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
India’s firm stance on tax could actually help investors
India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times,…
A world upside down? New approach to international tax
A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on…
Are You Getting Excited about ‘Formulary Apportionment’?
I thought not. And, by the way, formulary apportionment is not directly connected to children’s milk food formulae – although…
Reflections on the Third Plenary Meeting of the OECD Task Force on Tax and Development
The OECD’s Task Force on Tax and Development is neither the most streamlined of these affiliates – it has more…
Exciting Accounting? Country-by-Country Reporting For Transnational Corporations
Yes, it sounds very tedious. Accounting does not interest most people concerned with development. We may agree it is necessary,…
ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
Negotiations for new UN Framework Convention on Tax – what next?
Can the UK’s new international development strategy support fairer and more effective taxation systems?
Last week, the UK government published a new White Paper on International Development which sets out its approach to international…
Global tax governance: Understanding the past, charting the future
This week, the UN released the advance version of the Secretary General’s report on the “Promotion of inclusive and effective…
African revenue authority researchers gather to share insights on driving evidence-based tax policy
The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…
Call for Consultants: International Tax Project in Lower-Income Countries
The International Centre for Tax and Development is seeking six consultants for a cross-country comparative research project. The project will…
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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