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group photo of G20 leaders at the Summit in Rome
November 2021|
Blog

Imposing Standards: Lessons from tax history about the ‘global tax deal’

by Martin Hearson

G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create…
Book

The Politics and History of Global Tax Governance

September 2021
Martin Hearson & Thomas Rixen
Book

Imposing Standards: The North-South Dimension to Global Tax Politics

May 2021
Martin Hearson
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…
Working Paper

The Taxation of the Digitalised Economy: An African Study

June 2020
Mustapha Ndajiwo
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…
Book

The International Political Economy of Global Tax Governance

April 2020
Martin Hearson
The impact of Covid-19 on global digital tax negotiations
April 2020|
Blog

The impact of Covid-19 on global digital tax negotiations

by Rasmus Corlin Christensen

Hour for hour, day for day, the world is changing due to the rapid spread of…
Policy Brief

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

January 2020
Martin Hearson
November 2019|
Blog

Developing countries’ contributions to international tax reform

by Sol Picciotto

Developing countries are making a significant contribution to the current efforts to reform international tax in…
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