profit shifting


Featured Research

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

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


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