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 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…
Virtual
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Timezone: Europe/London
In person
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Timezone: America/New_York
This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the protocols of the United Nations Framework Convention on International Tax. Join ICTD and the International Institute for Sustainable Development (IISD) for an in-person only
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Africa/Kigali
We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome
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