Over the past two decades, lower-income countries, donors, and international organisations have devoted considerable effort to strengthening lower-income countries’ capacity to tax cross-border economic activity. Much of this effort has centred on adopting and implementing international tax standards developed in bodies of the Organisation for Economic Co-operation and Development (OECD). Yet critics have long argued that these standards are poorly suited to lower-income contexts.
This webinar launches the ‘Comparative Perspectives on International Tax from the Global South‘ project, started by the International Centre for Tax and Development (ICTD), in 2024. The project examines how governments in seven countries — Ghana, Kenya, Nigeria, Pakistan, Peru, Uganda, and Zambia — engage with international tax standards in practice, focusing on exchange of information, bilateral tax treaties, transfer pricing rules, and digital services taxation.
The webinar will introduce the project, share key findings, and offer room for discussion with the researchers.
Speakers
- Frederik Heitmüller, Associate Postdoctoral Fellow, ICTD
- Daisy Ogembo, Research Fellow, ICTD
- Katia Toledo Ruiz, PhD Researcher, WU Vienna University of Economics and Business
- Isaac Danso Agyiri, PhD Researcher, University of Oxford
- Dan Ngabirano, Lecturer, Makerere University
- Anthony Munanda, Head of International and Cross Border Taxation, African Tax Administration Forum
The session will be moderated by ICTD Research Director and International Tax lead Martin Hearson.