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Tax Foundation Staff

Ayat Ashraf

Ayat Ashraf is a 2026 summer intern with the Tax Foundation’s Center for Global Tax Policy.

Latest Work

OECD Tax Transparency Regimes, Country-by-Country Reporting

Diving into the Differences Between Tax Transparency Regimes

The new public country-by-country reporting regimes adopted by the EU and Australia, and changes from the Financial Accounting Standards Board for financial accounts, are meant to promote transparency by multinational enterprises but have ubiquitous structural differences.

10 min read
Foreign Research and Development, OBBBA Full Expensing

The Hidden Costs of Foreign R&D Amortization

Foreign R&D generally complements domestic innovation rather than substituting for it, so penalizing foreign R&D weakens US firms in cross-border mergers and acquisitions and in domestic production that depends on global scale.

7 min read