Michael Durst

Research Affiliate

International Tax

Michael Durst is a long-time US tax practitioner, an author on international taxation and developing countries, a former government official and law professor, and a Senior Fellow of the ICTD.

Publications

Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

April 2023
Michael Durst
Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

June 2022
Michael Durst
Research in Brief

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

December 2020
Michael Durst
Journal Article

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

August 2020
Michael Durst
Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

June 2020
Michael Durst
Book

Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility

February 2019
Michael Durst
See all Related Publications

Blogs

See all blogs
A globe
April 2021|
Blog

US minimum tax proposal galvanises debate on corporate taxation in countries rich and poor

by Michael Durst

The Biden Administration’s proposal On March 31, the Biden Administration proposed, as part of its “Made…
International tax experts
May 2020|
Blog

What should a ‘new deal’ on international tax look like for developing countries?

by Alexandra Readhead, Michael Durst, Sol Picciotto, Mustapha Ndajiwo, Catherine Ngina Mutava, Lakshmi Narayanan, Joy Ndubai, Anthony Kibirige, Allison Christians & Alexander Ezenagu

The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently…
January 2017|
Blog

Improving Natural Resource Taxation in Developing Countries

by Michael Durst

Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or…