Welcome! Let's learn more about International Tax


Join ICTD Research Director Martin Hearson as he dives into the world of international taxation with this exclusive one-hour lecture.


Reading List


Test your knowledge

Which organisation is regarded as having laid the foundations for today’s international tax regime?
Approximately how many bilateral tax treaties (also known as Double Taxation Agreements) are in force in Africa?
Which of these countries was included on the European Union’s first list of non-cooperative jurisdictions (sometimes referred to as a tax haven blacklist) in 2017?
On what grounds did the Kenyan high court nullify the country’s treaty with Mauritius in 2019
What is the name of the UN body that develops standards on international taxation?
What does the term ‘Base Erosion and Profit Shifting’ (BEPS), coined by the OECD, refer to?
How many members does the OECD/G20 Inclusive Framework on BEPS have, as of October 2022?
Why, in 2021, did Kenya and Nigeria opt out of a global agreement reached at the Inclusive Framework to update corporate tax rules in response to economic digitalisation?

More on this topic

More to explore

Tax Treaties Explorer

This interactive site allows you to explore a dataset of almost every tax treaty signed by developing economies.


The overall aim of GLOBTAXGOV is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and the EU in international tax law making.

OECD BEPS project

As of 4 November 2021, over 135 countries and jurisdictions joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

UN Tax Committee

The UN Tax Committee strengthens international cooperation on tax matters, domestic and international, with a special focus on the needs and capacities of developing countries in this area.

BEPS in the mining industry

A project of the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development

Platform for Collaboration on Tax

A joint initiative of the IMF, the OECD, the UN, and the World Bank to strengthen collaboration on domestic resource mobilisation.

Financial Secrecy Index

A ranking of jurisdictions most complicit in helping individuals to hide their finances from the rule of law, produced by the Tax Justice Network.


The Independent Commission for the Reform of International Corporate Taxation (ICRICT) is a group of leaders from around the world that aims to promote inclusive debate and to consider reforms from a perspective of global public interest.