Inclusive Framework

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Donald Trump standing behind a microphone with a book in hand and in front of a background of white and red strips.
April 2025|
Blog

The collapse of international tax truce: Trump’s impact on digital taxation

by Florian Dierich

U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending…
Wide shot from the back of an empty United Nations Assembly Hall
July 2024|
Blog

The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade

by Mbakiso Magwape

With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…
sun rising over a globe with parallax effect
July 2023|
Blog

Taxing cross-border services: is a global tax governance framework an illusion?

by Andrea Laura Riccardi Sacchi

With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
May 2023|
Blog

Have we reached a critical juncture for global tax governance?

by Martin Hearson

A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
Journal Article

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

April 2023
Michael Durst
group photo of G20 leaders at the Summit in Rome
February 2022|
Blog

Is the Inclusive Framework tax deal in the interests of lower-income countries?

by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a…
From left to right: Yue Daisy Dai, Carlos Protto, Suranjali Tandon. Bottom row: Frederik Heitmüller, Mary Baine and Mustapha Ndajiwo
June 2021|
Blog

Perspectives on the progress of global corporate tax reform

by Mustapha Ndajiwo, Suranjali Tandon, Carlos Protto, Frederik Heitmüller, Yue Daisy Dai & Mary Baine

On June 30th to July 1st, the 139 countries that are members of the Inclusive Framework…
Flags of G7 countries
June 2021|
Blog

The G7 tax deal: ‘historic’ and ‘global’?

by Rasmus Corlin Christensen

This weekend, the Group of Seven (G7) finance ministers completed a “historic global tax agreement,” a…
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…
News
ICTD webinar speakers 2020 on Zoom_At the table, off the menu?
January 2021
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…
October 2020|
Blog

Addressing the tax challenges of the digital economy: More of the same?

by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20…
August 2020|
Blog

Challenging the status quo: Re-examining the relevance of international tax norms for developing countries

by Joy Ndubai

The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable…
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