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…
ICTD’s ‘Taxing Africa’ book authors featured on ‘Between the Lines’ podcast
In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad…
Call for research proposals: Tax treaties and lower-income countries
Th International Centre for Tax and Development (ICTD) seeks proposals for research projects on tax treaties and lower-income countries, with…
Understanding how lower-income countries participate in global tax negotiations
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…
ICTD’s Martin Hearson presents at Platform for Collaboration on Tax webinar
On November 4th, the Platform for Collaboration on Tax (PCT) hosted a public consultation webinar for the draft PCT Toolkit…
ICTD analyses global corporate tax negotiations
Since the start of 2019, global discussions on corporate tax reform have proceeded under the auspices of the OECD and…
Tax Notes Talk Podcast: Digitalisation and Developing Countries
David Stewart interviewed ICTD Research Fellow Martin Hearson for the Tax Notes Talk Podcast. The two discussed how the OECD’s…
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Timezone: Europe/London
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Timezone: Europe/London
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Timezone: Europe/London
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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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