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
China’s challenge to international tax rules
States are currently struggling to reach global agreement on the taxation of digital firms such as Apple and Google, suggesting…
Tax Justice – How to integrate local experiences into an international campaign?
Why illicit financial flows and multinational tax avoidance are not the same thing
Professor Sol Picciotto recently wrote an article which responds to a paper I wrote on the question of what is…
Why tax avoidance is illicit
In a recent paper, revised and published as a blog post, I argued that tax avoidance by multinationals should be…
When Does Beneficial Ownership Transparency Improve Revenue Collection? Three Considerations for Developing Countries
Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership of corporate entities, in…
A withhold up in Mongolia? Thoughts on the renewed tax debate around Oyu Tolgoi
This piece is available in Mongolian here. Governments of mining countries are vulnerable to investors using double tax agreements (DTAs)…
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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Timezone: Europe/London
Virtual
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Timezone: Europe/London
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Countries around the world are losing billions to illicit financial flows, tax avoidance, tax evasion, and unfair allocation of taxing rights—reflecting a global tax framework which is no longer fit for purpose. The UN Framework Convention on International Tax Cooperation
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