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 Research Fellow Martin Hearson presents at WBG/IMF Tax Sunday
On October 20th, ICTD Research Fellow Dr Martin Hearson presented at the 6th annual World Bank Group and IMF “Tax…
ICTD and South Centre host roundtable for developing countries at UN Tax Committee
ICTD Senior Fellow Sol Picciotto, Research Fellow Martin Hearson, and researcher Mustapha Ndajiwo participated in the recent UN Tax Committee…
Developing countries at risk of being left behind in global tax reform, say researchers
Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s proposal for a “unified…
Taxing the digitalising economy: A critical development challenge
The Institute of Development Studies asked us to reflect on the question: “What are the critical global challenges of our…
ICTD convenes international workshop on tax challenges of the digitalisation of the economy
During 2019 and 2020, governments of over 130 countries, led by the OECD and G20, are considering radical reforms to…
ICTD welcomes new Research Fellow Martin Hearson
The ICTD is pleased to welcome Martin Hearson to the team. He will be leading the ICTD’s research programme on…
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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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