Person

Sol Picciotto

Sol Picciotto

ICTD Senior Fellow

Prof Sol Picciotto’s research focuses on the taxation of transnational corporations with special reference to developing countries. He works with the International Centre for Tax and Development (ICTD).

He is an emeritus professor at Lancaster University, a Senior Adviser of the Tax Justice Network, coordinator of the BEPS Monitoring Group, and a member of the UN Tax Committee’s subcommittee on dispute resolution. Professor Picciotto has taught at the universities of Dar es Salaam (1964-1968), Tanzania, and at Warwick (1968-1992) and Lancaster (1992-2007), the United Kingdom. Professor Picciotto was also Scientific Director of the Oñati International Institute for the Sociology of Law (2009-2011).

He is the author of International Business Taxation and Regulating Global Corporate Capitalism, and of several co-written books, as well as numerous chapters and articles on various international tax issues and other aspects of international business and economic law

Languages: English (fluent)

ICTD Publications

View all ICTD publications authored by Sol Picciotto

Research

Centre

International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.

Opinions

Publications

Journal

Profit-Split Method: Time for Countries to Apply a Standardised Approach

Tax Notes International 91.4 358-362

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus view that included input from the very large...

Sol Picciotto
Sol Picciotto & 2 others

24 January 2019