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

Virtual

5 June 2025 – 15:00

•

Timezone: Europe/London

The Institute for Austrian and International Tax Law and the Global Tax Policy Centre at the Vienna University of Economics and Business (WU Vienna) are hosting a panel discussion on the “Future of International Tax Governance”, in the context of

In person

4 February 2025 – 18:00

•

Timezone: America/New_York

Millennium Hilton New York One UN Plaza, New York, NY, USA

This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the protocols of the United Nations Framework Convention on International Tax. Join ICTD and the International Institute for Sustainable Development (IISD) for an in-person only

Virtual

16 October 2024 – 17:00

•

Timezone: Europe/London

The London School of Economic and Political Science (LSE) will be hosting a seminar on ‘Making global tax governance fit for the 21st century’, which will feature ICTD Research Director Martin Hearson who will present a paper of the same

Virtual

27 June 2024 – 14:00

•

Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome

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

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