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

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

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

Research in Brief

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

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Assessing Nigeria’s Alignment with International Tax Standards: Adoption, Implementation, Relevance and Impact

June 2026
Marie-Louise Aren

Working Paper

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

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Research in Brief

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Working Paper

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Journal Article

AfCFTA and Revenue: Navigating Outstanding Fiscal Issues and Legal Framework to attain Agenda 2063

December 2025
Mbakiso Magwape

Working Paper

Evaluating Kenya’s Experience with International Tax Standards: Adoption, Suitability, and Effectiveness

December 2025
Daisy Ogembo

Working Paper

Global Rules, Local Challenges: Peru’s Adoption of International Tax Standards

December 2025
Katia Toledo Ruiz

Working Paper

Implementation of International Tax Standards in Zambia

December 2025
Kennedy Munyandi

Working Paper

Taxing Choices: Reconciling Global International Tax Standards with Pakistan’s Domestic Tax Realities

December 2025
Muzammal Rasheed

Virtual

12 July 2024 – 12:00

•

Timezone: Europe/London

Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has

Virtual

26 June 2024 – 11:00

•

Timezone: UTC

The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency

Virtual

6 June 2024 – 12:00

•

Timezone: UTC

Free online event celebrating the work of tax justice expert, Professor Sol Picciotto, in a special issue of the Journal on Financing for Development.

In person

5 June 2023 – 09:00

•

Timezone: Africa/Dar_es_Salaam

Nairobi Serena Hotel, Nairobi, Kenya
The ICTD is hosting a research and policy conference in Nairobi on the future of global tax governance in partnership with the Kenya School of Revenue Administration, and in collaboration with the the Committee on Fiscal Studies at the University

Current

The Interaction of Different Tax Systems in the Taxation of Cross-border Services

Start date: 01/11/2025

Current

India in International Tax Negotiations

Start date: 01/03/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

Tax harmonisation within the West African Economic and Monetary Union

Start date: 07/03/2023

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

The Impact of Double Tax Avoidance Treaties on Foreign Direct Investment in Nepal

Start date: 01/11/2022

Current

Double Tax Treaties between countries with asymmetric investment flows

Start date: 01/11/2022

Completed

Paying attention to the fiscal nuances at play in negotiating DTAs

Start date: 06/07/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Start date: 03/09/2020

Completed

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Start date: 01/12/2019

Completed

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Start date: 01/03/2020
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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