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
High time for cooperation to protect tax bases
In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against…
Taxation of Digital Companies: Facebook as a Case Study
Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to…
New Toolkit Aims to Curb Transfer Mispricing in African Mining
Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African…
Tax and transparency: When are public disclosure mechanisms necessary and proportionate?
Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in…
The UN Tax Committee holds out the begging bowl
Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York,…
Estimating tax avoidance: New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual…
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…
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The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,
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The first seminar of the Ethiopian Tax Research Network will be given by Dr. Kiflu G. Molla, a researcher at the Ethiopian Development Research Institute (EDRI) on April 13th. The topic will be: Tax Evasion in International Trade: Evidence from
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The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
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The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
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