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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…
Partner Publication

A Fairer Global Tax Architecture

September 2024
Martin Hearson, Frederik Heitmüller, Mbakiso Magwape & Suranjali Tandon
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…
Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….
Working Paper

Inclusive and Effective International Tax Cooperation: Views From the Global South

August 2023
Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga & Tovony Randriamanalina
Working Paper

Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

August 2023
Martin Hearson, Frederik Heitmüller & Vincent Arel-Bundock
Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

July 2023
Nathanael Tilahun & Abebe Gebrehiwot Yihdego
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…
Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet
Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023
Cassandra Vet
Working Paper

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

November 2021
Bob Michel & Tatiana Falcão
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