BEPS


Featured Research

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

July 7, 2021

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

February 17, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

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


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Patent Box Regimes in Europe

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Tax Foundation Response to Ireland Department of Finance Consultation Document: Consultation on OECD International Tax Proposals

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Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

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Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

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Four Revenue Scores on Options to Change U.S. International Tax Rules

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Will FDII Stay or Will it Go?

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Survey Shows Growing Tax Complexity for Multinationals

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Insights from the UN World Investment Report for Global Tax Reform

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

July 7, 2021

What We Know: Reviewing the Academic Literature on Profit Shifting

June 22, 2021

A Global Minimum Tax and Cross-Border Investment: Risks & Solutions

June 17, 2021

New Research Shows Major Changes for U.S. Companies Earning Profits from Ireland

June 16, 2021

Recent Analysis Explores Pillar 1 Risks and the Potential for Disputes

May 10, 2021

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

April 14, 2021

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

March 4, 2021

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

February 17, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Day 2 of OECD Consultation on International Tax Reform Blueprints

January 15, 2021

Day 1 of OECD Consultation on International Tax Reform Blueprints

January 14, 2021