Completed Project

Comparative Perspectives on International Tax from the Global South

During 2024/25, ICTD’s International Tax programme conducted a unique cross-country comparative study examining how lower-income countries implement international tax standards, and what determines success or difficulty.

Researchers in seven countries – Ghana, Kenya, Nigeria, Pakistan, Peru, Uganda, and Zambia – developed parallel case studies on standards related to exchange of information, bilateral tax treaties, transfer pricing and digital services taxation. Despite increased adoption of these standards over the past decade, there is little independent empirical research on what works in practice. This project fills this gap, asking: How do lower-income countries (LICs) balance international obligations with domestic needs? What drives implementation success? And, what lessons can inform better-suited measures for LICs?

The research combines policy analysis, stakeholder interviews, and attention to each country’s unique context, culminating in country working papers and a comparative synthesis report.

Researchers

Martin Hearson

Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.

Frederik Heitmüller

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.

Florian Dierich

Florian Dierich is a consultant currently working as an Associate Research Officer with the International Tax Team at ICTD. His work focuses on international tax cooperation. Previously, Florian has worked on international tax frameworks, including the OECD’s Two-Pillar Solution, the Global Solidarity Levies Task Force and EU tax policies. He holds a Research Master’s in Political Science from Sciences Po Paris.

Dan Ngabirano

Dan Ngabirano is a Lecturer in the Commercial Law Department at Makerere University. He is also the Founder and Managing Partner at Development Law Group – Africa. He holds a Bachelor of Laws Degree (LLB) from Makerere University, Uganda; Master of Laws Degree (LLM) from Harvard University, USA; and a Doctor of Juridical Science Degree (SJD) from the University of Iowa, USA.

Isaac Danso Agyiri

Isaac Danso Agyiri is a lawyer, chartered accountant, and fiscal policy specialist whose work bridges law, taxation, and sustainable financing for development across Africa. Currently pursuing a PhD in Law at the University of Oxford, his research explores Africa’s role in global tax reform. Isaac has advised Ghana’s Minister of Finance and led research and advocacy at the Tax Justice Network Africa. Isaac has represented clients in tax controversies and served as advising counsel on major energy infrastructure projects. He is a Modern Law Review Scholar and a tax law teacher.

Muzammal Rasheed

Muzammal Rasheed is a tax practitioner and researcher with over 18 years of expertise in domestic and international tax matters. He currently serves as the Chief Executive and founding member of Enfoque Consulting, a member firm of WTS Global in Pakistan. He holds an LL.M. degree in Digitalization and Tax Law from Vienna University of Economics and Business. Additionally, he is an international tax affiliate of the Chartered Institute of Taxation, London, and possesses various certifications in accountancy and taxation.

Kennedy Munyandi

Kennedy Munyandi is the Principal and Managing Consultant at Munyandi InterTax Advisory Xervices (MiTAX). An international tax law specialist, Kennedy has published widely on the tax systems and administration in Sub-Saharan Africa in general and Zambia in particular.

Katia Toledo Ruiz

Katia Toledo Ruiz is a doctoral student in the Doctoral Programme in International Business Taxation at WU Vienna University of Economics and Business, a programme supported by the Austrian Science Fund (FWF): Doc 92-G.

Daisy Ogembo

Daisy Ogembo is a Research Fellow at ICTD. Often using an interdisciplinary approach, her work focuses on the taxation of hard-to-tax groups, constitutional issues in taxation, and digital aspects of taxation. She earned her DPhil from the University of Oxford and was the recipient of numerous prestigious awards including the British Academy Postdoctoral Research Fellowship and the Harvey Fellowship. Prior to joining ICTD, Daisy was an Assistant Professor of law at the University of Birmingham. Her current research includes completing a monograph on taxation and transformative constitutionalism, investigating legal and governance issues in the use of Digital Public Infrastructure (DPI) in tax administration, and expanding her research on higher income earners in the informal sector.
Research theme:

Project Outputs

Working Paper
Implementation of International Tax Standards in Lower- and Middle-Income Countries: The Experience of Uganda
Working Paper
Ghana and International Tax Standards: A Cautionary Tale?
Working Paper
Taxing Choices: Reconciling Global International Tax Standards with Pakistan's Domestic Tax Realities
Working Paper
Implementation of International Tax Standards in Zambia
Working Paper
Global Rules, Local Challenges: Peru's Adoption of International Tax Standards
Working Paper
Evaluating Kenya's Experience with International Tax Standards: Adoption, Suitability, and Effectiveness
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