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
A global minimum tax: is Pillar Two fair for developing countries?
Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released an Outcome Statement on…
Taxing cross-border services: is a global tax governance framework an illusion?
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border services is more lively…
Africa Rising: A Proposal for a Continental Tax Governance Structure
The limited impact of the BEPS Multilateral Instrument
Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It failed to zero out…
Have we reached a critical juncture for global tax governance?
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin Hearson argues that global…
Calling all Latin American and Caribbean Ministers to rethink global taxation
As I participate in the World Economic Forum in Davos this week, I feel a keen sense of urgency. We…
Call for Applications: Four fully-funded PhD scholarships in tax and development
The International Centre for Tax and Development (ICTD) is a research centre aiming to improve tax policy and administration in…
Call for abstracts: Research colloquium on global tax governance
Job Opportunity: Post-Doctoral Researcher (International Tax)
Job Opportunity: Senior Communications Consultant, DIGITAX Programme
Closing date for applications: May 8th, 2022 The International Centre for Tax and Development (ICTD) is looking to hire a…
Call for abstracts: Research colloquium on global tax governance
After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson…
Launch of the Tax Treaties Explorer: New Data for Better Negotiation
Tax Treaties and Developing Countries The use of tax treaties by developing countries is controversial: Best case scenario? Tax treaties…
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
In person
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
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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