BEPS

A Blow to Pillar 1

Is Now the Time for a $100 billion Tax Increase?

India Pushes Digital Taxes in a Difficult Time

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

Key Tax Provisions from the UK’s 2020 Budget

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

FAQ on Digital Services Taxes and the OECD’s BEPS Project

How Controlled Foreign Corporation Rules Look Around the World: France

How Controlled Foreign Corporation Rules Look Around the World: China

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 Good and Bad about Tax Havens

The Trade-offs of Tax Transparency Measures