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
The impact of Covid-19 on global digital tax negotiations
Hour for hour, day for day, the world is changing due to the rapid spread of the coronavirus (Covid-19). Every…
For Africa to gain a fair share from its natural resources, we must do more than tweak global tax rules
A critical moment Next week sees a critical moment in the reform of global corporate tax rules: the plenary meeting…
Corporate Tax Negotiations at the OECD: Shifts to Ensure Symmetry and Equity
The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly…
The future of global corporate taxation is more uncertain than ever
The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of…
Developing countries’ contributions to international tax reform
Developing countries are making a significant contribution to the current efforts to reform international tax in the project on base…
If developing countries are not listened to at the OECD, they will vote with their feet
In response to Allison Christians’ blog providing suggestions on how the OECD’s consultation on the unified approach could regain equal…
Call for Papers: Research workshop on the UN Framework Convention on International Tax
With only one year to go, the negotiations on the UN Framework Convention on International Tax Cooperation and its…
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
New ICTD research shows uneven adoption of international tax standards by lower-income countries
Tax treaties in spotlight as UN Tax Convention negotiations deepen
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations
G20 Brazil: How does taxation fit into the agenda?
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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