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)…
ICTD’s ‘Taxing Africa’ book authors featured on ‘Between the Lines’ podcast
In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad…
Call for research proposals: Tax treaties and lower-income countries
Th International Centre for Tax and Development (ICTD) seeks proposals for research projects on tax treaties and lower-income countries, with…
Understanding how lower-income countries participate in global tax negotiations
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…
ICTD’s Martin Hearson presents at Platform for Collaboration on Tax webinar
On November 4th, the Platform for Collaboration on Tax (PCT) hosted a public consultation webinar for the draft PCT Toolkit…
ICTD analyses global corporate tax negotiations
Since the start of 2019, global discussions on corporate tax reform have proceeded under the auspices of the OECD and…
Tax Notes Talk Podcast: Digitalisation and Developing Countries
David Stewart interviewed ICTD Research Fellow Martin Hearson for the Tax Notes Talk Podcast. The two discussed how the OECD’s…
In person
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Timezone: Europe/London
Location: IDS Convening Space and online The world has been reeling in shock at the devastation being caused by the Russian invasion of Ukraine. Beyond the grave and urgent humanitarian needs for the people of Ukraine, and the millions now
Virtual
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Timezone: Europe/London
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?
Virtual
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Timezone: Europe/London
A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions
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The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on
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