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 proposals: International taxation and development (Closed)
Context The international tax system is changing rapidly. We see substantial changes in both international tax ‘rules’ and in the…
ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
IDS & ICTD recruiting 2-3 Research Fellows
The ICTD is seeking to appoint two or three established researchers with expertise in taxation and development, who are able…
TJN invites feedback on chapters about illicit financial flows
The Tax Justice Network has launched a project to create a collaborative, online book that seeks to provide a comprehensive…
Submit your comments on two draft toolkits to help address profit shifting in the mining sector
The IGF together with the OECD invite comments on two draft toolkits that will help developing countries address profit shifting…
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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
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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,
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