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…
Call for Applications: Four fully-funded PhD scholarships in tax and development
The International Centre for Tax and Development (ICTD) is a research centre aiming to improve tax policy and administration in…
Call for abstracts: Research colloquium on global tax governance
Job Opportunity: Post-Doctoral Researcher (International Tax)
Job Opportunity: Senior Communications Consultant, DIGITAX Programme
Closing date for applications: May 8th, 2022 The International Centre for Tax and Development (ICTD) is looking to hire a…
Call for abstracts: Research colloquium on global tax governance
After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson…
Launch of the Tax Treaties Explorer: New Data for Better Negotiation
Tax Treaties and Developing Countries The use of tax treaties by developing countries is controversial: Best case scenario? Tax treaties…
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The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,
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The first seminar of the Ethiopian Tax Research Network will be given by Dr. Kiflu G. Molla, a researcher at the Ethiopian Development Research Institute (EDRI) on April 13th. The topic will be: Tax Evasion in International Trade: Evidence from
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The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
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The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
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