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Dr Frederik Heitmüller

Associate Postdoctoral Fellow

International Tax

Frederik Heitmüller is an Associate Postdoctoral Fellow with ICTD’s International Tax Team. His research focuses on policies against corporate tax avoidance, the influence of international norms in the Global South and global tax governance. He is also an independent consultant on tax policy. Prior to joining ICTD, he obtained a PhD from Leiden University, Netherlands, where he investigated the political economy of the BEPS Project in the Global South as member of the GLOBTAXGOV project, and taught courses on international and comparative taxation. He has a master’s degree in political science from Sciences Po Bordeaux and University of Stuttgart.
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Publications

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller & Florian Dierich
Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller & Florian Dierich
Partner Publication

The G20’s Crucial Role in an Uncertain Landscape of International Tax Cooperation

November 2025
Suranjali Tandon, Martin Hearson, Frederik Heitmüller & Florian Dierich
Research in Brief

The International Tax Regime Complex: Understanding Change in Global Tax Governance

May 2025
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson & Tovony Randriamanalina
Research in Brief

Scenarios for Negotiating a UN Framework Convention on International Tax

February 2025
Frederik Heitmüller
Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

January 2025
Frederik Heitmüller
See all Related Publications

Blogs

See all blogs
Empty hall of the United Nations General Assembly at the UN headquarters in New York.
November 2025|
Blog

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

by Florian Dierich & Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention and resolution….

A photo of the UN Headquarters in New York with flags of several countries flying high.
October 2025|
Blog

UN Tax Convention Negotiations: Where are we at and where are we headed?

by Frederik Heitmüller & Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead of Workstream 1, which contains draft language for some of the commitments, and a Co-Leads’ Concept Note on Ideas for Potential Solutions for the protocol on dispute resolution and prevention. The protocol on Cross-border services is not on the agenda for Nairobi, but discussions are continuing in the Workstream….

A city landscape superimposed by a transluscent globe with currency symbols around it.
October 2025|
Blog

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

by Florian Dierich & Frederik Heitmüller

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored in our recent policy brief, this is not without difficult trade-offs involving legal form, tax base, thresholds, nexus rules, and treaty interaction….

Large convening hall with the UN logo at the front
September 2025|
Blog

UN Tax Convention reading list part 1: The UN process and institutional context

by Florian Dierich & Frederik Heitmüller

We have put together this reading list to help navigate the growing literature on the UN Tax Convention, which is thematically divided into three parts: this first part is on the UN process and institutional context….

A photo of the UN Headquarters in New York with flags of several countries flying high.
March 2025|
Blog

A decision on decision-making and no disputes on dispute resolution: the Organizational Session for UN Tax negotiations

by Frederik Heitmüller

Last month’s organizational session was not a mundane discussion of practical organizational matters. After a new bureau was elected and the dust following the dramatic exit of the United States from the negotiations had settled, most of the energy was spent on a single topic: reaching a compromise on how the negotiating committee would reach its decisions….

United Nations headquarters in New York, USA. Large, glass office block with trees in front of it.
September 2024|
Blog

No “winners or losers”? Reflections on the UN tax negotiations

by Frederik Heitmüller

Read Frederik Heitmüller’s insights and reflections on the Ad Hoc Committee to draft Terms of Reference for a UN Framework Convention on International Tax Cooperation (Second Session)….

News and events

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News
A quarter of a globe on top of a pile of gold coins beside three uneven stacks of coins.
June 2026
New ICTD research shows uneven adoption of international tax standards by lower-income countries

This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying shared patterns while also accounting for the ways country experiences diverge….

Event
Webinar graphic for “Comparative Perspectives on International Tax from the Global South,” 17 July 2026, 14:00–15:00 UTC on Zoom, featuring speakers from ICTD, University of Oxford, WU Vienna, and Makerere University.
7 July 2026
Webinar: Comparative perspectives on international tax from the global South

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….

News
Logo of the United Nations embossed on a glass wall in the UN Headquarters in New York City
March 2026
Tax treaties in spotlight as UN Tax Convention negotiations deepen

When member-states convene in New York this August for the fifth substantive session on the UN Framework Convention on International Tax Cooperation (UN Tax Convention), negotiators will navigate increasingly technical and politically contested questions. Among them is how the new Convention will relate to the bilateral tax treaties already in force around the world….

Research Projects

Completed Project

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

Completed Project

India in International Tax Negotiations

Completed Project

Comparative Perspectives on International Tax from the Global South

See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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