International Proposals

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

Russia Proposes Revision of Tax Treaties with the Netherlands, Cyprus, Malta, and Luxembourg

August 27, 2020

Digital Tax Deadlock: Where Do We Go from Here?

July 1, 2020

EU Member States Pushing EU-wide Vapor Tax

June 3, 2020

Watch: Taxing the Digital Economy

June 3, 2020

The U.S. Trade Representative Expands Its Digital Services Tax Investigations

June 2, 2020

Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?

May 26, 2020

Chaos to the Left of Me. Chaos to the Right of me.

May 5, 2020

Profit Shifting: Evaluating the Evidence and Policies to Address It

January 31, 2020

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

OECD Tackling Harmful Tax Practices

September 18, 2019

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

June 25, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

May 31, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

March 28, 2019

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

March 4, 2019

What Happens When Everyone is GILTI?

March 1, 2019

Ready to go on BEPS 2.0?

February 14, 2019

Learning from Europe and America’s Shared Gross Receipts Tax Experience

February 12, 2019