OECD


Featured Research

Tax Subsidies for R&D Spending and Patent Boxes in OECD Countries

March 17, 2021

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

February 17, 2021

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Double Taxation of Corporate Income in the United States and the OECD

January 13, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020


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