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 policy impact featured in Institute of Development Studies’ latest Annual Review
Negotiations for new UN Framework Convention on Tax – what next?
Can the UK’s new international development strategy support fairer and more effective taxation systems?
Last week, the UK government published a new White Paper on International Development which sets out its approach to international…
Global tax governance: Understanding the past, charting the future
This week, the UN released the advance version of the Secretary General’s report on the “Promotion of inclusive and effective…
African revenue authority researchers gather to share insights on driving evidence-based tax policy
The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…
Call for Consultants: International Tax Project in Lower-Income Countries
The International Centre for Tax and Development is seeking six consultants for a cross-country comparative research project. The project will…
Virtual
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Timezone: Europe/London
Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has
Virtual
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Timezone: UTC
The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency
Virtual
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Timezone: UTC
In person
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Timezone: Africa/Dar_es_Salaam
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