global minimum tax


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

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

Where Should the Money Come From?

August 12, 2020

Next Steps from the OECD on BEPS 2.0

October 9, 2019

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

June 18, 2019


Related Articles

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

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

September 8, 2021

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

August 19, 2021

Insights from the UN World Investment Report for Global Tax Reform

July 8, 2021

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

July 7, 2021

Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021

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

June 17, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Carve-ins and Carve-outs: Open Questions for Global Tax Reform

June 11, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

GILTI by Country Is Not as Simple as it Seems

May 18, 2021

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

April 9, 2021

How GILTI Are U.S. Industries?

March 16, 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

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

December 14, 2020

Pillars, Blueprints, an Impact Assessment, and Construction Delays

October 13, 2020

Designing a Global Minimum Tax with Full Expensing

September 23, 2020