Showing 1-12 of 25 News
News
Logo of the United Nations embossed on a glass wall in the UN Headquarters in New York City
March 2026
Tax treaties in spotlight as UN Tax Convention negotiations deepen

When member-states convene in New York this August for the fifth substantive session on the UN Framework Convention on International Tax Cooperation (UN Tax Convention), negotiators will navigate increasingly technical and politically contested questions. Among them is how the new Convention will relate to the bilateral tax treaties already in force around the world….

Working Paper

Global Rules, Local Challenges: Peru’s Adoption of International Tax Standards

Working Paper

Taxing Choices: Reconciling Global International Tax Standards with Pakistan’s Domestic Tax Realities

Working Paper

Implementation of International Tax Standards in Lower- and Middle-Income Countries: The Experience of Uganda

News
Silver and golden coins falling on wooden table
December 2023
Year In Review: How has 2023 changed the tax world?

It has been another exciting year in the tax world, and for the ICTD. Globally attention…

Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

Working Paper

Tax Treaty Shopping and Developing Countries

Working Paper

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

Research in Brief

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

News
screenshot of the explorer showing navigation menu and map with lines representing treaties between countries
December 2021
Launch of the Tax Treaties Explorer: New Data for Better Negotiation

Tax Treaties and Developing Countries The use of tax treaties by developing countries is controversial: Best…

Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

Event
title of both webinars with dates and logos of host organisations
30 November 2021 - 1 December 2021
New Tools for Tax Treaty Negotiation: Upcoming Webinars

The use of tax treaties by developing countries is controversial, to say the least. Best case…

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