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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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Home Research theme International Tax

Publications

Working Paper

Tax Treaty Shopping and Developing Countries

September 2023
Maarten van ’t Riet & Arjan Lejour
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 G. Yihdego
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
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Related blogs

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Africa Rising: A Proposal for a Continental Tax Governance Structure

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Developments in international tax are happening fast. It is vital we form an African international tax forum to make tax policies for Africans, by Africans….

June 2023|
Blog

The limited impact of the BEPS Multilateral Instrument

by Antonia Hohmann

Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It…

May 2023|
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Have we reached a critical juncture for global tax governance?

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

Research Projects

Current Project

Tax harmonisation within the West African Economic and Monetary Union

Raissatou Joelle Traore
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
Completed 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
Current Project

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Misganaw Gashaw Beza
See all Related Projects
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+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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