ICTD Blogs

Commentary and discussion about taxation and development from international experts.
Sol Picciotto (BA Oxford, JD Chicago) is an emeritus professor at Lancaster University, a Senior Adviser of the Tax Justice Network, coordinator of the BEPS Monitoring Group, and a member of the UN Tax Committee's subcommittee on dispute resolution. His research for the ICTD focuses on the taxation of transnational corporations with special reference to developing countries. Professor Picciotto has taught at the universities of Dar es Salaam (1964-1968), Tanzania, and at Warwick (1968-1992) and Lancaster (1992-2007), the United Kingdom. Professor Picciotto was also Scientific Director of the Oñati International Institute for the Sociology of Law (2009-2011). He is the author of International Business Taxation and Regulating Global Corporate Capitalism, and of several co-written books, as well as numerous chapters and articles on various international tax issues and other aspects of international business and economic law.

The UN Tax Committee holds out the begging bowl

Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and...
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Improving International Tax Dispute Settlement

What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result from differing interpretations of the provisions of a tax treaty between the two countries. However, they mainly affect taxpayers with cross-border...
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G20 leaders adopt BEPS package for International tax reform

There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously dominated by immediate crises dramatised by the terrorist attack in Paris and the continuing drama of mass refugee movements. They nevertheless found time to...
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A world upside down? New approach to international tax

  A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on its project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due...
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