profit shifting

How Controlled Foreign Corporation Rules Look Around the World: China

January 14, 2020

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

December 2, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

OECD Tackling Harmful Tax Practices

September 18, 2019

The Good and Bad about Tax Havens

August 1, 2019

The Trade-offs of Tax Transparency Measures

July 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

July 15, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

The Economics Behind Thin-Cap Rules

June 27, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

June 24, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

Ripple Effects from Controlled Foreign Corporation Rules

June 13, 2019

Putting the Pieces Together on BEPS

June 6, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

The “Missing Profits of Nations” Mistakes Tax Competition for Tax Evasion

August 15, 2018

The Careful Balance of Anti-Base Erosion Rules

August 22, 2017

How a Destination-Based Tax System Reduces Tax Avoidance

April 4, 2017

OECD Released BEPS Final Report, But What’s Next?

October 14, 2015