Taxation of Multinational Businesses

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

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