International Tax

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.

International Tax

Led By

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

In person

16 March 2022 – 13:00

•

Timezone: Europe/London

Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

Location: IDS Convening Space and online The world has been reeling in shock at the devastation being caused by the Russian invasion of Ukraine. Beyond the grave and urgent humanitarian needs for the people of Ukraine, and the millions now

Virtual

30 November 2021 – 14:00

•

Timezone: Europe/London

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?

Virtual

18 December 2020 – 13:00

•

Timezone: Europe/London

Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions

25 September 2018 – 18:00

•

Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

Completed

Effective Tax Rates of Multinational Enterprises in Low- and Middle-Income Countries: Evidence from Country by Country Reporting

Start date: 20/11/2019

Completed

Taxing international shipping in Africa: the source taxation alternative

Start date: 17/10/2019
Frederik Heitmüller
View bio
Associate Postdoctoral Fellow
Catherine Ngina Mutava
View bio
Research Affiliate
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Michael Durst
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Headshot of Mustapha Ndajiwo
View bio
Research Affiliate
Rasmus Corlin Christensen
View bio
Research Affiliate
Rhiannon McCluskey
View bio
Research Affiliate
Ronald Waiswa
View bio
Research Affiliate
Sol Picciotto
View bio
Research Affiliate
Suranjali Tandon
View bio
Research Affiliate
Tovony Randriamanalina
View bio
Research Affiliate
Umair Javed
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.