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Bob Stack Unpacks US Challenges in Global Tax

Bob Stack Unpacks US Challenges in Global Tax

Bob Stack, an international tax expert, explores the implications of the EU’s adoption of Pillar Two and the potential for streamlining overlapping policies. He also addresses the issues that the US faces in global tax policy with the upcoming elections.

Do Americans Abroad Still Pay US Taxes?

Do Americans Abroad Still Pay US Taxes?

How does living abroad impact the taxes an American has to pay? Unlike most countries that tax based on residency, the US employs citizenship-based taxation, meaning Americans are taxed on their global income regardless of where they reside.

Pillar Two: Electric Boogaloo

The global tax deal and Pillar Two are shaking up the tax landscape worldwide, introducing a web of complexity and confusion.

Puerto Rico Tax Competitiveness and Pillar Two Global Tax Deal

Puerto Rican Competitiveness and Pillar Two

Puerto Rico, a US territory with a limited ability to set its own tax policies, will be the first part of the US to be substantially affected by Pillar Two, the global tax agreement that seeks to establish a 15 percent minimum tax rate on corporate income.

17 min read
EU tax research The European Commission and the Taxation of the Digital Economy EU digital levy

EU Taxation: Prioritizing Geopolitics over Revenue

If the EU wants to strategically compete with economic powers like the United States or China, it needs principled, pro-growth tax policy that prioritizes efficient ways to raise revenue over geopolitical ambitions.

6 min read
OECD harmful tax practices, FHTP, OECD BEPS, OECD Base Erosion and Profit Shifting

OECD Tackling Harmful Tax Practices

Countries around the world often design their tax policies to become attractive targets for foreign investment. These policies can be anything from a system with special preferences for certain industries to a well-designed tax system based on principles of sound tax policy. Systems that are rife with special preferences and complexities can create distortions in local jurisdictions and across the global economy.

3 min read