global minimum tax


Featured Research

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

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

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

May 2, 2019


Related Articles

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

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

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

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