OECD

Biden Approach to Taxing Corporate Income Raises Complexity for Businesses

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

Personnel Is Policy: Biden International Tax Team Edition

The European Commission and the Taxation of the Digital Economy

Day 2 of OECD Consultation on International Tax Reform Blueprints

Day 1 of OECD Consultation on International Tax Reform Blueprints

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

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

The UN Approach on Digital Taxation

Two Roads Diverge in the OECD’s Impact Assessment

Pillars, Blueprints, an Impact Assessment, and Construction Delays

Designing a Global Minimum Tax with Full Expensing

Digital Tax Deadlock: Where Do We Go from Here?