Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two) December 2, 2019
The OECD’s Pillar 2 Proposal Raises Serious Questions November 8, 2019 Addressing tax avoidance is a key political issue for many countries, but these policies should not be discussed without accounting for the size of the current problem, how recent policy changes have addressed it, and what potential impacts might come from this new approach.
Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One November 11, 2019
The Challenges of Consensus in the Digital Economy on the International Tax Treaty System June 25, 2019
How Controlled Foreign Corporation Rules Look Around the World: United States of America June 24, 2019
Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy May 31, 2019
Making Sense of Profit Shifting: Kenneth Klassen June 24, 2015 Kenneth Klassen is the Deloitte Professor and Director of the Waterloo Centre for Taxation in a Global Economy at the University of Waterloo.
Making Sense of Profit Shifting: Victoria Perry June 22, 2015 Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund.
Making Sense of Profit Shifting: Pascal Saint-Amans May 22, 2015 Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).
Making Sense of Profit Shifting: Dhammika Dharmapala May 14, 2015 Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.
Making Sense of Profit Shifting: Kimberly Clausing May 12, 2015 Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.
Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two) December 2, 2019
The OECD’s Pillar 2 Proposal Raises Serious Questions November 8, 2019 Addressing tax avoidance is a key political issue for many countries, but these policies should not be discussed without accounting for the size of the current problem, how recent policy changes have addressed it, and what potential impacts might come from this new approach.
Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One November 11, 2019
The Challenges of Consensus in the Digital Economy on the International Tax Treaty System June 25, 2019
How Controlled Foreign Corporation Rules Look Around the World: United States of America June 24, 2019
Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy May 31, 2019
How Controlled Foreign Corporation Rules Look Around the World: United States of America June 24, 2019
Making Sense of Profit Shifting: Kenneth Klassen June 24, 2015 Kenneth Klassen is the Deloitte Professor and Director of the Waterloo Centre for Taxation in a Global Economy at the University of Waterloo.
Making Sense of Profit Shifting: Victoria Perry June 22, 2015 Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund.
Making Sense of Profit Shifting: Pascal Saint-Amans May 22, 2015 Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).
Making Sense of Profit Shifting: Dhammika Dharmapala May 14, 2015 Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.
Making Sense of Profit Shifting: Kimberly Clausing May 12, 2015 Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.
