Business Tax Compliance and Complexity

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Poland digital services tax, DST
Research
Europe

How Poland’s Restrictive Tax Treatment of Losses Penalizes Risk-Taking and Business Expansion

Poland has one of the most restrictive approaches to the tax treatment of losses in the OECD. Loss carryover provisions allow businesses to deduct their losses in one year against taxable income in another, smoothing their taxable income over time. Their absence or restriction leads to firms with more variable profits and losses over time being taxed at higher rates, penalizing risky investment, such as research and development (R&D), and business expansion.

16 min read
Dominican Republic Tax Reform
Blog

Good Tax Reform Starts with Good Process

In June, the Dominican Republic rushed through a package of tax legislation in seven days. International examples demonstrate that consultation, transparency, and clarity are key factors for successful tax reform.

5 min read
Sales tax holidays by state, 2026
Data

Sales Tax Holidays by State, 2026

However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.

12 min read
Withholding & Dividends Taxes | EU Tax Proposal
Blog
Europe

How Withholding Taxes Affect Cross-Border Investment in Europe

Because withholding taxes can create double taxation and administrative friction even where foreign tax credits are available, the European Commission’s 2026 Tax Omnibus proposal to eliminate them on dividend, interest, and royalty payments between EU companies regardless of holding percentage would foster stronger cross-border savings and investment.

6 min read
company disclosure; company tax disclosure tax disclosure tax transparency country by country reporting cbcr
Blog

Three Questions to Ask About New Tax Transparency Regimes

The new data disclosures will draw significant attention in 2026 and beyond. However, because the data is rooted in financial accounting concepts, affected by timing issues, and shaped by inconsistent reporting regimes, it is poorly suited for drawing strong conclusions about tax policy or corporate behavior.

7 min read
Digital Services Taxes and the European Budget
Testimony
Europe

Testimony: Are Digital Services Taxes a Viable Solution for the EU Budget?

Digital services taxes address a real concern—the need to adapt taxation to the digital economy—but they are not the right solution. They raise limited revenue, are often passed on to consumers rather than large digital firms, create economic distortions, increase complexity and compliance costs, negatively impact innovation and competitiveness, and risk international retaliation.

VAT exemption and registration thresholds in Europe, 2026
Data
Europe

VAT Exemption Thresholds in Europe, 2026

Worldwide, 175 countries—including all major European countries—levy a value-added tax (VAT) on goods and services. However, to reduce compliance and administrative costs, most countries have VAT exemption thresholds: if a business is below a certain annual revenue threshold, it is not required to participate in the VAT system.

3 min read
Illinois Social Media Tax, Illinois 2026 State Budget
Blog

Illinois’ New Social Media Tax Is a Shambles

Illinois plans to impose a complicated, legally fraught new social media tax based on a few pages of confused, contradictory, and almost laughably incomplete legislative text embedded in the new budget.

10 min read