profit shifting

A Global Minimum Tax and Cross-Border Investment: Risks & Solutions

New Research Shows Major Changes for U.S. Companies Earning Profits from Ireland

Recent Analysis Explores Pillar 1 Risks and the Potential for Disputes

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

Can GILTI and the GloBE be Harmonized in a Biden Administration?

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

The European Commission and the Taxation of the Digital Economy

Day 2 of OECD Consultation on International Tax Reform Blueprints

Day 1 of OECD Consultation on International Tax Reform Blueprints

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

Patent Box Regimes in Europe

Comparing Europe’s Tax Systems: International Tax Rules

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