profit shifting

Featured Research

Next Steps from the OECD on BEPS 2.0

October 9, 2019

Putting the Pieces Together on BEPS

June 6, 2019

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

May 2, 2019

Related Articles

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

April 13, 2020

India Pushes Digital Taxes in a Difficult Time

March 26, 2020

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

March 17, 2020

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

February 25, 2020

How Controlled Foreign Corporation Rules Look Around the World: Germany

February 18, 2020

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

February 14, 2020

How Controlled Foreign Corporation Rules Look Around the World: Spain

February 4, 2020

Profit Shifting: Evaluating the Evidence and Policies to Address It

January 31, 2020

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

January 30, 2020

How Controlled Foreign Corporation Rules Look Around the World: France

January 21, 2020

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