profit shifting


Featured Research

How Does the Inflation Reduction Act Minimum Tax Compare to Global Minimum Tax?

August 2, 2022

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

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

Next Steps from the OECD on BEPS 2.0

October 9, 2019


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