Showing 1-9 of 9 news and events
January 2021
news
Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’. Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers…

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18 December 2020
Past Event
At the table, off the menu?

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the OECD/G20 ‘Inclusive Framework’ (IF) on Base Erosion and Profit-Shifting…

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April 2020
news
ICTD analyses global corporate tax negotiations

Since the start of 2019, global discussions on corporate tax reform have proceeded under the auspices of the OECD and the G20. In October, the OECD secretariat published its “unified proposed” under Pillar One, aimed at providing a framework for a global redistribution of taxing rights. This proposal has been endorsed by both the OECD’s…

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November 2019
news
Tax Notes Talk Podcast: Digitalisation and Developing Countries

David Stewart interviewed ICTD Research Fellow Martin Hearson for the Tax Notes Talk Podcast. The two discussed how the OECD’s work on the taxation of the digital economy affects developing countries, and how they have reacted to the OECD Secretariat’s “Unified Approach under Pillar 1” proposal. Listen to the episode here. Forbes subsequently published the podcast…

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November 2019
news
ICTD Research Fellow Martin Hearson presents at WBG/IMF Tax Sunday

On October 20th, ICTD Research Fellow Dr Martin Hearson presented at the 6th annual World Bank Group and IMF “Tax Sunday” in Washington D.C.. On the theme “Strengthening Tax Systems in a Digitalizing World,” the conference focused on international tax reform and digitalisation in developing economies, as well as the role of innovative technology in…

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November 2019
news
ICTD and South Centre host roundtable for developing countries at UN Tax Committee

ICTD Senior Fellow Sol Picciotto, Research Fellow Martin Hearson, and researcher Mustapha Ndajiwo participated in the recent UN Tax Committee (UNTC) meeting in Geneva. Sol contributed comments in the discussions on the revision of the UN Manual on Transfer Pricing, while Mustapha contributed to the discussion on digitalisation, pointing in particular to the relevance of the…

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July 2019
news
Taxing the digitalising economy: A critical development challenge

The Institute of Development Studies asked us to reflect on the question: “What are the critical global challenges of our time?” Martin Hearson, who leads our international tax research programme, shared his thoughts: This week @IDS_UK asked us to share our thoughts on #GlobalDevTrends🌍 Our Research Fellow @martinhearson says a critical trend is the #digitalisation…

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