Person

Frederik Heitmüller

Frederik Heitmüller

Associate Postdoctoral Fellow, ICTD

Frederik Heitmüller works with the International Centre for Tax and Development’s (ICTD) International Tax Team. His research focuses on policies against corporate tax avoidance, the influence of international norms in the Global South and global tax governance.

He is also a PhD Candidate and Teacher in international tax law at Leiden University’s Institute for Tax Law and Economics. Prior to joining ICTD, he worked at Leiden University’s GLOBTAXGOV project, investigating the political economy of the BEPS Project in the Global South. He has a master’s degree in political science from Sciences Po Bordeaux and University of Stuttgart.

Publications

Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

ICTD Working Paper 212

Following a landmark vote in the UN General Assembly in December 2023, negotiations are taking place that will lead to a new framework convention on tax. While the UN is not new to international tax cooperation, ambitions for the convention extend beyond the remit of its current expert committee...

Katharina Kuhn & 4 others

15 October 2024

Frederik Heitmüller’s recent work

Past Event

Negotiating Protocols of the UN Tax Convention

This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the protocols of the United Nations Framework Convention on International Tax. Join the IDS-based International Centre for Tax and Development and the International Institute for Sustainable...

4 February 2025

Past Event

Roundtable: The UN Framework Tax Convention

Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has been published. An amended version of the TOR is set to be...

12 July 2024

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