Taxation of Multinational Businesses

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

March 17, 2020

Comparison of Cross-Border Effective Average Tax Rates in Europe and G7 Countries

March 12, 2020

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

February 25, 2020

How Controlled Foreign Corporation Rules Look Around the World: Germany

February 18, 2020

Bracing for Impact

February 11, 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

How Controlled Foreign Corporation Rules Look Around the World: France

January 21, 2020

How Controlled Foreign Corporation Rules Look Around the World: China

January 14, 2020

Blending Considerations for Minimum Taxes on Foreign Income

December 4, 2019

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

December 2, 2019

Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

November 11, 2019

The OECD’s Pillar 2 Proposal Raises Serious Questions

November 8, 2019

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

OECD Tackling Harmful Tax Practices

September 18, 2019

The History of U.S.-France Tax Troubles in One Section of the Tax Code

August 22, 2019

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

August 6, 2019

The Good and Bad about Tax Havens

August 1, 2019