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
A global minimum tax: is Pillar Two fair for developing countries?
Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released an Outcome Statement on…
Taxing cross-border services: is a global tax governance framework an illusion?
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border services is more lively…
Africa Rising: A Proposal for a Continental Tax Governance Structure
The limited impact of the BEPS Multilateral Instrument
Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It failed to zero out…
Have we reached a critical juncture for global tax governance?
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin Hearson argues that global…
Calling all Latin American and Caribbean Ministers to rethink global taxation
As I participate in the World Economic Forum in Davos this week, I feel a keen sense of urgency. We…
Call for proposals: International taxation and development (Closed)
Context The international tax system is changing rapidly. We see substantial changes in both international tax ‘rules’ and in the…
ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
IDS & ICTD recruiting 2-3 Research Fellows
The ICTD is seeking to appoint two or three established researchers with expertise in taxation and development, who are able…
TJN invites feedback on chapters about illicit financial flows
The Tax Justice Network has launched a project to create a collaborative, online book that seeks to provide a comprehensive…
Submit your comments on two draft toolkits to help address profit shifting in the mining sector
The IGF together with the OECD invite comments on two draft toolkits that will help developing countries address profit shifting…
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Virtual
•
Timezone: Europe/London
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.