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
The Global Debate on Taxing the Digital Economy – How do African Countries Stand to Benefit?
When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges of digitalization in February…
Africa responds to the Inclusive Framework’s digital tax agenda
Africa has an important role to play in current plans to reform international tax rules in response to the challenges…
Taxing Digital Transnational Corporations: Indian Policy Initiatives
The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms is a complex issue…
Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.
Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump ordered an investigation into…
Reflections on the Kenya-Mauritius Tax Treaty Ratification
Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius…
A new stage of change for international tax
The international tax event of the year took place on the 13-14th of March in Paris. It was the public…
ICTD Research Fellow Martin Hearson presents at WBG/IMF Tax Sunday
On October 20th, ICTD Research Fellow Dr Martin Hearson presented at the 6th annual World Bank Group and IMF “Tax…
ICTD and South Centre host roundtable for developing countries at UN Tax Committee
ICTD Senior Fellow Sol Picciotto, Research Fellow Martin Hearson, and researcher Mustapha Ndajiwo participated in the recent UN Tax Committee…
Developing countries at risk of being left behind in global tax reform, say researchers
Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s proposal for a “unified…
Taxing the digitalising economy: A critical development challenge
The Institute of Development Studies asked us to reflect on the question: “What are the critical global challenges of our…
ICTD convenes international workshop on tax challenges of the digitalisation of the economy
During 2019 and 2020, governments of over 130 countries, led by the OECD and G20, are considering radical reforms to…
ICTD welcomes new Research Fellow Martin Hearson
The ICTD is pleased to welcome Martin Hearson to the team. He will be leading the ICTD’s research programme on…
Virtual
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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
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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
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Timezone: UTC
In person
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Timezone: Africa/Dar_es_Salaam
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