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
Have the Netherlands’ tax treaties with developing countries become fairer?
A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you would expect the world’s…
Challenging the status quo: Re-examining the relevance of international tax norms for developing countries
The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable Development Goals (SDGs) in…
Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?
More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax rules to a digitalising…
Can developing countries do better than the Unified Approach?
Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization. As part of the…
What should a ‘new deal’ on international tax look like for developing countries?
The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently meet the needs of…
Covid-19 and the fight against tax havens: Opportunities and risks for developing countries
In the wake of the global financial crisis of 2007-08, tax havens became a hot topic as political leaders zeroed…
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
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
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