global minimum tax

Biden’s Tax Plan Would Restore U.S. Exceptionalism—But Not in a Good Way

How GILTI Are U.S. Industries?

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

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

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

Pillars, Blueprints, an Impact Assessment, and Construction Delays

Designing a Global Minimum Tax with Full Expensing

Where Should the Money Come From?

Decades in Corporate Taxation

Tax Policy Proposals for the German EU Presidency

A Blow to Pillar 1

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

Bracing for Impact

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

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

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

Next Steps from the OECD on BEPS 2.0