Taxation of Multinational Businesses

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

The Economics Behind Thin-Cap Rules

Thin-Cap Rules in Europe

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

How Controlled Foreign Corporation Rules Look Around the World: United States of America

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

CFC Rules Around the World

Ripple Effects from Controlled Foreign Corporation Rules

Putting the Pieces Together on BEPS

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

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