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
8 August 2017 – 00:00

•

Institute of Development Studies, Falmer, United Kingdom

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency

21 November 2016 – 00:00

•

Norwegian School of Economics, Helleveien, Bergen, Norway

  What is the role of the tax avoidance industry? How can the challenges that tax havens represent be mitigated? On 21 and 22 November 2016, leading academics, practitioners and investigative journalists from all over the world meet in Bergen,

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

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