Global Trends

Territorial Tax System

Worldwide Tax System

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.

Recent Changes in Statutory Corporate Income Tax Rates in Europe

Changes in the Effective Average Corporate Income Tax Rates in Europe

Who Wants a Tax Increase?

Tax Competition of a Different Flavor at the OECD

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

Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.

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

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

A Wave of Digital Taxation

Upcoming Corporate Tax Rate Reductions in Developed Countries