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International Tax

Low-income countries are more dependent on corporate income tax revenue than richer countries, and at the same time, disproportionately affected by multinational tax avoidance. Our research on this theme investigates ways in which developing countries can protect their tax bases, including through simplified transfer pricing methods and improved tax treaty policies. It also examines the challenges and opportunities developing countries face from their participation in international tax negotiations.

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Publications

Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

May 2022
Martin Hearson, Rasmus Corlin Christensen & Tovony Randriamanalina
Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

April 2022
Ma Josep Cascant-Sempere
Journal Article

The Rise of China and Contestation in Global Tax Governance

January 2022
Martin Hearson & Rasmus Corlin Christensen
Journal Article

The Politics of Taxing Multinational Firms in a Digital Age

December 2021
Martin Hearson & Margarita Gelepithis
Research in Brief

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

December 2021
Bob Michel & Tatiana Falcao
Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

December 2021
Uchenna Efobi & Oluwabunmi O. Adejumo
See all Related Publications

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Related blogs

See all Related Blogs
January 2023|
Blog

Calling all Latin American and Caribbean Ministers to rethink global taxation

by José Antonio Ocampo

As I participate in the World Economic Forum in Davos this week, I feel a keen…

Mobile money agent in Zanzibar, Tanzania
October 2022|
Blog

African governments hope digital taxes will fill a budget hole

Republished from The Economist with permission. The digital economy is bringing Africans together. The same cannot…

Belgravia London amandabhslater
March 2022|
Blog

Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system

by Giulia Mascagni & Mick Moore

Last week, the Institute of Development Studies (IDS) held an event on the global development and…

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…

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…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.
October 2021|
Blog

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

by Giulia Mascagni & Rhiannon McCluskey

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…

Research Projects

Current Project

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Prisca Musibi & Mary Ongore
Current Project

The Impact of Double Tax Avoidance Treaties on Foreign Direct Investment in Nepal

Bishal Chalise
Current Project

Double Tax Treaties between countries with asymmetric investment flows

Pranvera Shehaj & Martin Zagler
Current Project

Paying attention to the fiscal nuances at play in negotiating DTAs

Maarten Hietland, Lyla Latif & Sidonie East
Completed Project

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Cassandra Vet & Danny Cassimon
Completed Project

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Uchenna Efobi, Covenant University & Oluwabunmi Adejumo
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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