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.

Led By

Martin Hearson

Key Resources

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026

Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

January 2025

Frederik Heitmüller

Partner Publication

A Fairer Global Tax Architecture

September 2024

Martin Hearson, Frederik Heitmüller, Mbakiso Magwape, Suranjali Tandon

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

July 2026

Frederik Heitmüller, Aisha Aize Isa, Florian Dierich, Yvette Nakibuule Wakabi

International Tax Library

Book

Chapter 4: The OECD’s BEPS Project and Lower-Income Countries

July 2018

Michael Durst

Book

Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting

June 2018

Michael Durst

Book

Taxing Africa: Coercion, Reform and Development

May 2018

Mick Moore, Wilson Prichard, Odd-Helge Fjeldstad

Policy Brief

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

May 2018

Wilson Prichard

Book

Chapter 2: Poverty, Tax Competition, and Base Erosion

March 2018

Michael Durst

Book

Chapter 1: Taxing Multinational Business in Low-Income Countries

February 2018

Michael Durst

Working Paper

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

November 2017

Michael Durst

Working Paper

How Can Governments of Low-Income Countries Collect More Tax Revenue?

November 2017

Mick Moore, Wilson Prichard

Working Paper

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

November 2017

Attiya Waris

Partner Publication

Lifting the Veil of Secrecy – Perspectives on International Taxation and Capital Flight from Africa

October 2017

Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi

Policy Brief

What Have We Learned About International Taxation and Economic Substance?

June 2017

Sol Picciotto

Partner Publication

Global distribution of revenue loss from tax avoidance – Re-estimation and country results

March 2017

Alex Cobham, Petr Janský

10 August 2026

The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open

Frederik Heitmüller

The much awaited Co-Lead’s draft protocol on the taxation of income from cross-border services was published on 20 July 2026….

4 August 2026

Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations

Frederik Heitmüller, Aisha Aize Isa, Florian Dierich, Yvette Nakibuule Wakabi

To inform ongoing negotiations on the taxation of cross-border services at the UN, we wrote a study on double tax…

26 November 2025

A new era or business as usual? Why the UN Expert Committee on Tax is still relevant

Florian Dierich

The Committee’s most prominent contribution is the UN Model Tax Convention, which provides model language for the negotiation of bilateral…

4 November 2025

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

Florian Dierich, Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention…

31 October 2025

UN Tax Convention Negotiations: Where are we at and where are we headed?

Frederik Heitmüller, Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead…

8 October 2025

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

Florian Dierich, Frederik Heitmüller

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored…

21 September 2026

Call for Papers: Research workshop on the UN Framework Convention on International Tax

Frederik Heitmüller, Martin Hearson

With only one year to go, the negotiations on the UN Framework Convention on International Tax Cooperation and its…

27 July 2026

ICTD launches report on 15 years of research and the future of development finance

The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…

29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller

This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…

20 March 2026

Tax treaties in spotlight as UN Tax Convention negotiations deepen

Martin Hearson, Frederik Heitmüller, Florian Dierich

When member-states convene in New York this August for the fifth substantive session on the UN Framework Convention on International…

30 January 2025

UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations

Martin Hearson, Frederik Heitmüller

New research from the International Centre for Tax and Development (ICTD) provides crucial insights into the challenges and opportunities shaping…

19 November 2024

G20 Brazil: How does taxation fit into the agenda?

Fabrizio Santoro, Vanessa van den Boogaard, Martin Hearson, Max Gallien, Frederik Heitmüller

Researchers from the International Centre for Tax and Development (ICTD) participated in crafting such recommendations in a number of policy…

Panel: Future of International Tax Governance

Virtual

5 June 2025 – 15:00

•

Timezone: Europe/London

The Institute for Austrian and International Tax Law and the Global Tax Policy Centre at the Vienna University of Economics and Business (WU Vienna) are hosting a panel discussion on the “Future of International Tax Governance”, in the context of

ICTD-IISD workshop: Negotiating Protocols of the UN Tax Convention

In person

4 February 2025 – 18:00

•

Timezone: America/New_York

Millennium Hilton New York One UN Plaza, New York, NY, USA

This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the protocols of the United Nations Framework Convention on International Tax. Join ICTD and the International Institute for Sustainable Development (IISD) for an in-person only

Seminar: Making Global Tax Governance Fit for the 21st Century

Virtual

16 October 2024 – 17:00

•

Timezone: Europe/London

The London School of Economic and Political Science (LSE) will be hosting a seminar on ‘Making global tax governance fit for the 21st century’, which will feature ICTD Research Director Martin Hearson who will present a paper of the same

ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

Virtual

27 June 2024 – 14:00

•

Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome