Michael Durst

Michael Durst

ICTD Senior Fellow

Michael C. Durst is a long-time US tax practitioner, an author on international taxation and developing countries, a former government official and law professor, and a researcher at the International Centre for Tax and Development (ICTD).

He has practised extensively in the field of international taxation, both in the private sector and in the US government, as Director of the IRS Advance Pricing Agreement Program. Michael has published many articles, in both academic and professional journals, on issues of international taxation, particularly as they affect developing countries. Recently, with support from ICTD, he has completed an extensive analysis of the legal and administrative aspects of implementing a system of unitary taxation.

His book, Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility, was published in February 2019 and is available to access for free online.

Languages: English (fluent)

ICTD Publications

View all ICTD publications authored by Michael Durst



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.


Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

ICTD Working Paper 108

This paper considers whether the ‘Amount B’ proposal currently being negotiated in the Inclusive Framework, for the attribution of fixed remuneration for the ‘routine’ distribution and marketing activities of MNE affiliates, may offer a useful template for the re-working of the widely...

22 June 2020