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.

Led By

Martin Hearson

Key Resources

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026

Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

January 2025

Frederik Heitmüller

Partner Publication

A Fairer Global Tax Architecture

September 2024

Martin Hearson, Frederik Heitmüller, Mbakiso Magwape, Suranjali Tandon

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

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

1 April 2020

The impact of Covid-19 on global digital tax negotiations

Rasmus Corlin Christensen

Hour for hour, day for day, the world is changing due to the rapid spread of the coronavirus (Covid-19). Every…

24 January 2020

For Africa to gain a fair share from its natural resources, we must do more than tweak global tax rules

Anthony Kibirige

A critical moment Next week sees a critical moment in the reform of global corporate tax rules: the plenary meeting…

11 December 2019

Corporate Tax Negotiations at the OECD: Shifts to Ensure Symmetry and Equity

Jayati Ghosh, Valpy FitzGerald

The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly…

11 December 2019

The future of global corporate taxation is more uncertain than ever

Martin Hearson, Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of…

28 November 2019

Developing countries’ contributions to international tax reform

Sol Picciotto

Developing countries are making a significant contribution to the current efforts to reform international tax in the project on base…

28 November 2019

If developing countries are not listened to at the OECD, they will vote with their feet

Joy Ndubai

In response to Allison Christians’ blog providing suggestions on how the OECD’s consultation on the unified approach could regain equal…

6 September 2024

ICTD policy impact featured in Institute of Development Studies’ latest Annual Review

Among IDS’ successes highlighted in its Annual Review 2023-24 was the pioneering research by ICTD that led to a change…

15 May 2024

Negotiations for new UN Framework Convention on Tax – what next?

Martin Hearson

The UN ad hoc committee concluded yesterday the first round of negotiations for the final parameters – or the “terms…

28 November 2023

Can the UK’s new international development strategy support fairer and more effective taxation systems?

Wilson Prichard, Martin Hearson, Max Gallien

Last week, the UK government published a new White Paper on International Development which sets out its approach to international…

9 August 2023

Global tax governance: Understanding the past, charting the future

This week, the UN released the advance version of the Secretary General’s report on the “Promotion of inclusive and effective…

4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

16 March 2023

Call for Consultants: International Tax Project in Lower-Income Countries

The International Centre for Tax and Development is seeking six consultants for a cross-country comparative research project. The project will…

Academic Symposium on the UN Framework Convention on International Tax Cooperation

Virtual

6 February 2026 – 15:30

•

Timezone: Europe/London

ICTD Research Director Martin Hearson and Associate Postdoctoral Fellow Frederik Heitmüller will be speaking at the Academic Symposium on the UN Framework Convention on International Tax Cooperation, hosted by the International Tax Program at the NYU School of Law.

Lecture: The need for more inclusive, equitable tax and multilateral systems

Virtual

3 December 2025 – 16:00

•

Timezone: Europe/London

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change.

Conference: Digital Service Taxes: A fair and effective way to tax the data economy?

In person

25 September 2025 – 13:30

•

Timezone: Europe/London

Allard Pierson Museum, Oude Turfmarkt, Amsterdam, Netherlands

ICTD Research Officer Florian Dierich will be presenting the Centre’s research in a panel exploring policy options around an “improved DST” compared to other alternatives.

WEBINAR: Next Steps for the UN Convention on Tax: Mapping Priorities

Virtual

16 July 2025 – 14:00

•

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