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![Capital gains taxes in Europe. See capital gains tax rates in Europe.](https://taxfoundation.org/wp-content/uploads/2019/12/Capital-Gains-19-fv-01-300x300.png)
Capital Gains Taxes in Europe, 2019
2 min read![Italy income tax system Italy local income tax system marginal tax rates Economic impact of a digital services tax in Italy. Learn more about Italy web tax.](https://taxfoundation.org/wp-content/uploads/2019/11/Italy-Florence-e1574090250779-300x201.jpeg)
The Italian DST Marches On
3 min read![International Tax Rules, Best and worst international tax rules in Europe, best and worst international tax rules in the OECD, best and worst international tax rules in the developed world, International tax rules in Europe, worst international tax rules in Europe in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/Intl-Rule-fv-01-300x294.png)
![OECD Pillar 1 Amount A proposal OECD Secretariat, OECD unified approach pillar 1, OECD pillar 1, OECD international tax, OECD unified approach digital tax, OECD multinational businesses, OECD digital tax](https://taxfoundation.org/wp-content/uploads/2019/10/flag-oecd-international-3-e1571950955538-300x200.jpeg)
The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1
If there is double taxation due to digital services taxes or because a country is unwilling to conform to the structure of the Secretariat’s proposal, the impact would be a net negative for many businesses.
8 min read![Tax Cuts and Jobs Act offshoring OECD BEPS project, OECD consultation document, OECD multinationals, Consumption tax policies in OECD countries, Consumption taxes in OECD countries](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___International-flags-sweden-e1570637639329-300x158.jpeg)
Next Steps from the OECD on BEPS 2.0
The continuation of this work is important, but the OECD and policymakers around the world should carefully consider whether these proposals will lead to more certainty, or if they will undermine that goal by simply be a step toward more unilateralism. The impact on cross-border investment will also be a critical issue to consider, and the ongoing impact assessment by the OECD is an important part of the work.
6 min read![OECD harmful tax practices, FHTP, OECD BEPS, OECD Base Erosion and Profit Shifting](https://taxfoundation.org/wp-content/uploads/2019/09/international-global-copy-e1568816297733-300x220.jpeg)
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.
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Beer Taxes in Europe
1 min read![Italy digital services tax, Italy’s DST, Italy digital tax](https://taxfoundation.org/wp-content/uploads/2019/07/italy-55-e1563891627644-300x200.jpg)
The Italian DST Remix
6 min read![Digital service taxes, digital taxes, Digital tax europe, France digital tax, UK digital tax](https://taxfoundation.org/wp-content/uploads/2019/07/DST-Countries-dv1-01-300x282.png)
Digital Services Taxes in Europe, 2019
4 min read![France approves digital services tax, France digital services tax, France digital tax US retaliatory, France tech US retaliates, France tax on tech, France tech tax, France digital tax](https://taxfoundation.org/wp-content/uploads/2019/07/linkedin-In-Stream_Wide___France-enhanced-300x158.jpg)
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![international tax avoidance To help countries face the pandemic-related financing needs while reducing inequality, the International Monetary Fund (IMF) has released a series of policy recommendations based on a temporary COVID-19 tax, levied on high incomes or wealth. IMF tax proposals: shrink inequality or harm pandemic economic recovery? OECD work plan, BEPs 2.0, base erosion, profit allocation, global minimum tax, base erosion and profit shifting oecd](https://taxfoundation.org/wp-content/uploads/2019/06/international-global-flag-oecd-eu-e1560791893281-300x201.jpeg)
Summary and Analysis of the OECD’s Work Program for BEPS 2.0
From a broad standpoint, agreement at the OECD will require countries to give up some measure of their own tax sovereignty on policies they have designed to minimize the distortionary effects of the corporate income tax. Over the years tax competition has led to some countries adopting policies that are attractive to businesses because they have a more neutral rather than distortionary approach to taxing corporate income. This project could directly undermine that progress by introducing new levels of complexity and distortion that would ultimately have a negative impact on global trade and growth.
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Tax Burden on Labor in Europe, 2019
2 min read![Michigan gas tax increase, entity-level business tax](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-012-300x288.png)
Reliance on Consumption Taxes in Europe
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How High are Other Nations’ Gas Taxes?
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Sources of Government Revenue in the OECD, 2019 Update
OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.
10 min read