Showing 1-12 of 21 Publications
Journal Article

Not-so-Freeway: A Relational Approach to Checkpoints and Conflict in Northeast India

Current Project

The Interaction of Different Tax Systems in the Taxation of Cross-border Services

Completed Project

India in International Tax Negotiations

News
Adrienne Lees ans Sripriya Srivatsa, the two early-career researchers who submitted their PhD theses
March 2026
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

The International Centre for Tax and Development (ICTD) is proud to announce that two of its…

Working Paper

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

Research in Brief

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….

Working Paper

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

Research in Brief

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

Working Paper

Using Machine Learning to Catch Bogus Firms

Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….

Working Paper

Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India

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