International Tax

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.

International Tax

Led By

International Tax Library

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

July 2026
Frederik Heitmüller, Aisha Aize Isa, Florian Dierich, Yvette Nakibuule Wakabi

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Assessing Nigeria’s Alignment with International Tax Standards: Adoption, Implementation, Relevance and Impact

June 2026
Marie-Louise Aren

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Research in Brief

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Working Paper

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

May 2026
Bala Dahiru Abdullahi, Bilal Hamza Imam

Journal Article

AfCFTA and Revenue: Navigating Outstanding Fiscal Issues and Legal Framework to attain Agenda 2063

December 2025
Mbakiso Magwape

Working Paper

Evaluating Kenya’s Experience with International Tax Standards: Adoption, Suitability, and Effectiveness

December 2025
Daisy Ogembo

Working Paper

Global Rules, Local Challenges: Peru’s Adoption of International Tax Standards

December 2025
Katia Toledo Ruiz

Working Paper

Implementation of International Tax Standards in Zambia

December 2025
Kennedy Munyandi

Working Paper

Taxing Choices: Reconciling Global International Tax Standards with Pakistan’s Domestic Tax Realities

December 2025
Muzammal Rasheed
19 September 2018 – 18:30

•

Khalili Lecture Theatre, SOAS

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,

13 April 2018 – 13:00

•

Ethiopian Development Research Institute, Addis Ababa, Ethiopia

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

16 October 2017 – 09:00

•

Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

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) &

12 September 2017 – 09:00

•

Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

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

Completed

Effective Tax Rates of Multinational Enterprises in Low- and Middle-Income Countries: Evidence from Country by Country Reporting

Start date: 20/11/2019

Completed

Taxing international shipping in Africa: the source taxation alternative

Start date: 17/10/2019
Frederik Heitmüller
View bio
Associate Postdoctoral Fellow
Catherine Ngina Mutava
View bio
Research Affiliate
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Michael Durst
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Headshot of Mustapha Ndajiwo
View bio
Research Affiliate
Rasmus Corlin Christensen
View bio
Research Affiliate
Rhiannon McCluskey
View bio
Research Affiliate
Ronald Waiswa
View bio
Research Affiliate
Sol Picciotto
View bio
Research Affiliate
Suranjali Tandon
View bio
Research Affiliate
Tovony Randriamanalina
View bio
Research Affiliate
Umair Javed
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.