Taxation of Multinational Businesses

TCJA Is Not GILTI of Offshoring

How GILTI Are U.S. Industries?

Can GILTI and the GloBE be Harmonized in a Biden Administration?

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

An “Interest”ing Tax Hike in the COVID-19 Relief Proposal

The European Commission and the Taxation of the Digital Economy

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

Comparing Europe’s Tax Systems: International Tax Rules

Two Roads Diverge in the OECD’s Impact Assessment

Pillars, Blueprints, an Impact Assessment, and Construction Delays

Thin-Cap Rules in Europe

Challenges for Transfer Pricing in an Economic Downturn

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

How Controlled Foreign Corporation Rules Look Around the World: Colombia and a Perspective of Latin America

How Controlled Foreign Corporation Rules Look Around the World: Germany

Bracing for Impact

How Controlled Foreign Corporation Rules Look Around the World: Spain

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