Center for Global Tax Policy

Taxation of Multinational Businesses


Featured Research

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

August 12, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019


Related Articles

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

August 12, 2019

Amazon Passes France’s Digital Services Tax on to Vendors

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The Good and Bad about Tax Havens

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The Trade-offs of Tax Transparency Measures

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

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The Impacts of Tightening up on Transfer Pricing

July 11, 2019

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

July 10, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

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The Economics Behind Thin-Cap Rules

June 27, 2019

Thin-Cap Rules in Europe

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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

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

June 18, 2019

CFC Rules Around the World

June 17, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

March 28, 2019