profit shifting

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

A Blow to Pillar 1

Is Now the Time for a $100 billion Tax Increase?

India Pushes Digital Taxes in a Difficult Time

Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2

How Controlled Foreign Corporation Rules Look Around the World: Colombia and a Perspective of Latin America

How Controlled Foreign Corporation Rules Look Around the World: Germany

Kansas, Nebraska, and Utah Lawmakers Pursue “Not GILTI” Verdicts

How Controlled Foreign Corporation Rules Look Around the World: Spain

Profit Shifting: Evaluating the Evidence and Policies to Address It

FAQ on Digital Services Taxes and the OECD’s BEPS Project

How Controlled Foreign Corporation Rules Look Around the World: France

How Controlled Foreign Corporation Rules Look Around the World: China

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

Next Steps from the OECD on BEPS 2.0

OECD Tackling Harmful Tax Practices

The Good and Bad about Tax Havens

The Trade-offs of Tax Transparency Measures