Tax Proposals, Comparisons, and the Economy

The Collaborative Economy—Data Exchange with Tax Authorities

Profit Shifting: Evaluating the Evidence and Policies to Address It

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

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

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

Next Steps from the OECD on BEPS 2.0

OECD Tackling Harmful Tax Practices

Recent Changes in Statutory Corporate Income Tax Rates in Europe

The Italian DST Remix

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Changes in the Effective Average Corporate Income Tax Rates in Europe

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

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

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

How High are Other Nations’ Gas Taxes?

Revenue Estimates for Digital Services Taxes

Sources of Government Revenue in the OECD, 2019

Who Wants a Tax Increase?

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

Capital Cost Recovery across the OECD, 2019