Taxation of Multinational Businesses

Profit Shifting: Evaluating the Evidence and Policies to Address It

How Controlled Foreign Corporation Rules Look Around the World: France

How Controlled Foreign Corporation Rules Look Around the World: China

Blending Considerations for Minimum Taxes on Foreign Income

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

The OECD’s Pillar 2 Proposal Raises Serious Questions

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

Next Steps from the OECD on BEPS 2.0

OECD Tackling Harmful Tax Practices

The History of U.S.-France Tax Troubles in One Section of the Tax Code

Comments on the Initiation of a Section 301 Investigation of France’s Digital Services Tax

Amazon Passes France’s Digital Services Tax on to Vendors

The Good and Bad about Tax Havens

The Trade-offs of Tax Transparency Measures

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

The Impacts of Tightening up on Transfer Pricing

Five Things to Know about the Pending Tax Treaties in the Senate

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

How Controlled Foreign Corporation Rules Look Around the World: Japan