We are a research network improving the quality of tax policy and administration in sub-Saharan Africa.
We collaboratively generate policy-relevant research and build African research capacity in the area of taxation.
Currently, the governments of over 130 countries, led by the OECD and G20, are considering radical reforms to international rules that shape the taxation of multinational companies. Our work on this topic supports research and debate to help low-income countries navigate a fast-paced and technically complex agenda with a lot at stake. Explore our new hub, which includes a list of key resources, news, analysis, and a curated Twitter feed.
ICTD is seeking a Lead Researcher for our new three-year research programme funded by the Bill and Melinda Gates Foundation to investigate (a) the consequences of alternative methods of taxing digital financial services (DFS) in low income countries and (b) how DFS platforms, the use of digital ID, and technology more broadly, can contribute effectively…
On December 5 and 6th, members and stakeholders of the Nigerian Tax Research Network are gathered in Abuja for the Network’s third annual meeting on the theme “Revenue challenges online and offline: Bridging the digital divide in an analogue economy.” The theme of the meeting touches on several important issues. First is the ongoing work…
The Nigerian Tax Research Network (NTRN) is pleased to invite members to it’s 2019 meeting on December 5th and 6th at the FIRS Training School in Abuja. This event is hosted in partnership with the Federal Inland Revenue Service (FIRS). The conference seeks to bring together stakeholders and showcase the best current research on the pressing challenges of taxation and revenue in…
The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly generated much discussion, both on the process and on the proposed changes in tax policies. Allison Christians has pointed to several concerns that developing countries have with both: the proposal is one that has maximum acceptability by the great…
The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of the US Trade Representative (USTR) published the conclusions from its investigation into France’s new tax on large tech companies, such as Apple, Facebook, and Google. The USTR found that the French tax discriminates against US companies, and…
