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Can the OECD Author an Equitable International Tax Architecture?

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Papers & Reports
Can the OECD Author an Equitable International Tax Architecture?

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Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data

22 Apr 2024

Import Competition and U.S. Sentiment Toward China

22 Apr 2024

Taxation of Autonomous Artificial Intelligence: Socially Sustainable Expansion of Automation and Impacts on International Tax

15 Apr 2024

Tax Treaties and Denizenship Based Tax Systems

11 Apr 2024

Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax

04 Apr 2024

Tax Treaties and Income Shifting

04 Apr 2024

The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison

01 Apr 2024

The Digital Economy, Global Tax Reforms and Developing Countries – An Evaluation of Pillar I and Art. 12B UN Model

28 Mar 2024

Broader Border Taxes: A New Option for European Union Budget Resources

21 Mar 2024

Efficient Economic Rent Taxation Under a Global Minimum Corporate Tax

20 Mar 2024

Promoting Inclusive and Effective Tax Cooperation at the United Nations

16 Mar 2024

Case Law Trend: Withholding Taxation Under the Fundamental Freedoms

14 Mar 2024

Location, Financial and Real Effects of CFC Rules after the ATAD Implementation in the EU

09 Mar 2024

Background And Analysis Of The Taxation Of Multinational Enterprises And The Potential Reallocation Of Taxing Rights Under the OECD’s Pillar One

05 Mar 2024

Business model digitalization, competition, and tax savings

01 Mar 2024

International Cooperation on Tax Matters at the United Nations: A Turning Point in History?

01 Mar 2024

Understanding the Impact of OECD BEPS Actions on Double Tax Treaties

29 Feb 2024

The Untold Tale of a Tax Rulings Haven

29 Feb 2024

Exchange of Information, Tax Confidentiality, Privacy and Data Protection from an EU Perspective

28 Feb 2024

Analysis of Developments in EU Capital Flows in the Global Context (2023)

28 Feb 2024

Pillar One - Amount B

19 Feb 2024

Cryptocurrency Investments and Taxation: Analyzing Global Responses by Tax Authorities

18 Feb 2024

The Proposal for a Council Directive on Transfer Pricing: An Assessment

13 Feb 2024

Deterrence and Displacement in Offshore Trade: Evidence from the Panama Papers Leak

13 Feb 2024

The consequences of the 2017 US international tax reform: a survey of the evidence

03 Feb 2024

Whither LOB?

02 Feb 2024

Dual-residency of Companies and EU Law: Accessing Corporate Tax Directives’ Benefits After the 2017 OECD Model Tax Convention Changes in the Dual-residency Tie-breaker for Companies

30 Jan 2024

Tax It Before Exit: Exit Taxation and Greenfield Investments

26 Jan 2024

The UTPR and the Treaties

10 Jan 2024

The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

10 Jan 2024

Corporate income tax, IP boxes and the location of R&D

10 Jan 2024

The Global Minimum Tax and the taxation of MNE profit

09 Jan 2024

Taxing Digital Platforms

03 Jan 2024

Frequently Asked Questions on Pillar 2 Directive

26 Dec 2023

Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation

23 Dec 2023

Macroeconomic Policy Questions: Promotion of Inclusive and Effective International Cooperation on Tax Matters at the United Nations

22 Dec 2023

Financial Constraints and Tax Planning: International Evidence

20 Dec 2023

Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), December 2023

18 Dec 2023

Tax In History: CFCs and Tax Treaties: Historical Elements for the IIR Debate

30 Nov 2023

Directions for International Tax Policy, A Response to Hanna and Wilson

29 Nov 2023

Corporate Tax System Complexity and Investment

27 Nov 2023

Effective tax rates of MNEs: New evidence on global low-taxed profit

21 Nov 2023

Corporate Tax Statistics 2023

21 Nov 2023

Country-by-Country Disclosures and Firms' Internal Information Environment

01 Nov 2023

International Tax Policy's Harm to Manufacturing and National Interests

01 Nov 2023

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

31 Oct 2023

Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?

31 Oct 2023

Global Tax Evasion Report 2024

23 Oct 2023

Profit Shifting Under the Arm’s Length Principle

19 Oct 2023

A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees

12 Oct 2023

The Historical Origins and Current Prospects of the Multilateral Tax Convention

12 Oct 2023

The Multilateral Convention to Implement Amount A of Pillar One

11 Oct 2023

Explanatory Statement to the Multilateral Convention to Implement Amount A of Pillar One

11 Oct 2023

Minimum Tax Implementation Handbook (Pillar Two)

11 Oct 2023

Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule

03 Oct 2023

Simplified Application of the Arm’s Length Principle for Baseline Distribution Functions offers win/win for MNEs and Tax Authorities - A Risk Management Perspective on the OECD Amount B Proposal

02 Oct 2023

Government Reputation, FDI, and Profit-shifting

02 Oct 2023

Tax Arbitration and Foreign Direct Investments: A comparison between developed and developing countries

02 Oct 2023

Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-level Data

02 Oct 2023

The Effect of U.S. Tax Reform on U.S. R&D-Intensive Multinational Companies

26 Sep 2023

Enigma of the United States, Base Erosion, and the Global Minimum Tax

01 Sep 2023

Globe: The Potential Costs Of Cooperation

28 Aug 2023

Targeted Measures Against Intra-Group Debt Financing: What Needs and Design Options in Light of the ATAD, Transfer Pricing Rules, and Pillar 2?

28 Aug 2023

UN MTC Article 14: The Mistaken Retention

28 Aug 2023

Global Tax Hubs

28 Aug 2023

Strategic Narratives in International Tax Policy Making: Beps Action 1 and the Stability Argument