The International Centre for Tax and Development (ICTD) has announced that it has established a research project to assist developing nations with OECD and IMF international tax reform initiatives.
The project will produce a series of briefing papers that will evaluate OECD and IMF proposals and devise specific recommendations for tax laws, regulations, and administrative practices. Project leaders are Tomáš Balco of KIMEP University; Sol Picciotto of Lancaster University; and Micheal Durst, a writer and former IRS official, the ICTD announced in a July 22 summary of the research program.
There is a pressing need for issues of base erosion to be considered from the perspectives of developing countries,” the ICTD states.
Moreover, to date, the OECD, in its BEPS project, and the IMF, in its May 9 report “Spillovers in International Corporate Taxation,” have provided only general recommendations on international corporate tax reform. Considerably more work is needed to add technical detail, the ICTD states.
Topics of interest to developing nations beyond those in the OECD BEPS project will also be addressed, and the researchers plan to collaborate with country tax officials.
The committee’s steering group is comprised of Peter A. Barnes of Duke University and Caplin & Drysdale; Dr. Jan Isaksen of Chr. Michelsen Instiute; Dr. Nara Monkam of the African Tax Administration Forum; Nick Moore of ICTD; Sol Picciotto of Lancaster University; and Adam Randon, of ICTD.
The ICTD, established in November 2010, is currently funded by a five year grant from the UK Government’s Department for International Development and NORAD. Summary of research programme (PDF, 135KB); Prior coverage of IMF report “Spillovers in International Corporate Taxation“
