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
New Book Examines Alternative Approach to Taxing Multinational Companies
International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base…
Improving Natural Resource Taxation in Developing Countries
Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face…
Improving International Tax Dispute Settlement
What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result…
Malawi Can’t Afford Evidence-Free Tax Campaigns
Over the past couple of weeks Malawi has become the latest poster child for UK campaigns arguing that changes to…
Will Google dispute spark global tax war, despite OECD tax agreement?
On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD…
Is responsible tax behaviour the next frontier of CSR?
In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core…
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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Timezone: Europe/London
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Timezone: Europe/London
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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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