OECD

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

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

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

Countries Should Be Cautious about Relying on Inheritance Taxes for Revenue

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

Recent Analysis Explores Pillar 1 Risks and the Potential for Disputes

U.S. Top Combined Integrated Tax Rate on Corporate Income Would Become Highest in the OECD

OECD Report: Tax Revenue as a Percent of GDP in Latin American and Caribbean Countries Is below the OECD Average

Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

IMF Tax Proposals: Shrink Inequality or Sink Post-Pandemic Recovery?

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

Leveling Up: The UK’s Super-Deduction and its Regional Divide

Corporate Income Tax Rates in Europe

U.S. Effective Corporate Tax Rate Is Right in Line With Its OECD Peers

Capital Cost Recovery across the OECD

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

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

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

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