Center for Global Tax Policy

Business Taxes


Featured Research

2020 VAT Rates in Europe

January 9, 2020

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

October 24, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

International Tax Competitiveness Index 2019

October 2, 2019

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

August 12, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019


Related Articles

How Controlled Foreign Corporation Rules Look Around the World: Germany

February 18, 2020

Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2

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The Collaborative Economy—Data Exchange with Tax Authorities

February 13, 2020

Net Operating Loss Carryforward and Carryback Provisions in Europe

February 13, 2020

Bracing for Impact

February 11, 2020

Tax Subsidies for R&D Expenditures in Europe

February 6, 2020

How Controlled Foreign Corporation Rules Look Around the World: Spain

February 4, 2020

Profit Shifting: Evaluating the Evidence and Policies to Address It

January 31, 2020

FAQ on Digital Services Taxes and the OECD’s BEPS Project

January 30, 2020

The Fiscal Reforms Agreed by Spain’s Coalition Government

January 28, 2020

How Controlled Foreign Corporation Rules Look Around the World: France

January 21, 2020

Territoriality of Tax Systems in Europe

January 16, 2020

How Controlled Foreign Corporation Rules Look Around the World: China

January 14, 2020

2020 VAT Rates in Europe

January 9, 2020

Austria’s New Government Revamps Tax Plans

January 8, 2020

Germany’s Tax System: Developments and Competitiveness

December 17, 2019

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

December 12, 2019

Corporate Tax Rates around the World, 2019

December 10, 2019

What’s on the Tax Policy Agenda at the EU

December 9, 2019

Blending Considerations for Minimum Taxes on Foreign Income

December 4, 2019