Fresh Ideas Emerge for New EU Budget Levies

The European Parliament is considering new EU own resources that would tax online gambling, speculative real estate investment, and large companies through a turnover-based CORE contribution. The proposals expose significant legal and institutional constraints, including unanimity requirements, subsidiarity limits, especially for gambling, and unresolved questions about where digitally delivered activity should be taxed. Academic analysis warned that CORE could lead to multiple counting within corporate groups and impose tax liabilities that are disconnected from profitability, raising concerns about neutrality, legal characterization, and enforceability.  

To read more, go here

International Tax Reform and Multinational Corporate Behavior: Conceptual Insights from the One Big Beautiful Bill Act

  • By Sourav Kumar Gupta
Download File

The paper explores how recent international tax reforms could influence the behavior of multinational corporations, focusing on incentives related to profit shifting, investment location, and tax competition.

To read the full article, click here

Fiscal Limits to Protectionism: The 2025 U.S. Tariff Laffer Curve

  • By Pau Pujolas
  • By Jack Rossbach
Download File

This paper examines whether increasing tariffs can eventually reduce government revenue by shrinking trade flows, applying the concept of a Laffer Curve to recent U.S. tariff policy and global trade dynamics.

To read the full article, click here

Hidden Profits, Lost Jobs? Tax Havens and Employment Decisions

  • By Ronald B. Davies, Margarita Lopez-Forero, Benjamin Michallet, and Johannes Scheuerer
Download File

The study examines how multinational firms’ use of tax havens affects employment decisions, exploring whether profit shifting alters job creation and investment patterns across countries.

To read the full article, click here

What is the Share of U.S. Tariffs Paid by Exporters?

  • By Marco Fugazza
  • By Marcelo Olarreaga
Download File

This paper investigates how the burden of U.S. tariffs is distributed between foreign exporters and domestic consumers, providing new evidence on tariff incidence in global trade.

To read the full article, click here

The “Hidden Sides” of the Taxation of Dividends and Interest for Corporate America versus Corporate Europe

  • By Domenico Imparato
Download File

This paper compares how dividend and interest taxation differs between the United States and Europe, highlighting structural differences in corporate tax systems and their implications for multinational firms.

To read the full article, click here

Tariffs and Firm Expectations

  • By Klaus Abberger, Arbërim Bibaj, Hans Gersbach, Alexis Perakis, Alexander Rathke, Samad Sarferaz, and Kieran James Walsh
Download File

This paper examines how tariff policies influence firms’ expectations about investment, production, and economic conditions, highlighting how trade policy uncertainty affects corporate decision-making.

To read the full article, click here

From Physical Presence to Digital Participation Toward a Participation-Based Nexus Doctrine in State Taxation

  • By Mansi S.Rai
Download File

This article explores the evolution of nexus standards in U.S. state taxation from traditional physical presence to digital participation models. It analyzes how participation-based doctrines attempt to capture value creation in digital markets and considers the implications for cross-border commerce and remote sellers. The paper contributes to ongoing debates over digital nexus, economic presence standards, and the broader transformation of taxing rights in an increasingly digitalized economy.

To read the full article, click here.

Options for a Protocol on Services under the UN Framework Convention on International Tax Cooperation

  • By Faith Amaro
  • By Sol Picciotto
Download File

This paper examines potential design options for a services-focused protocol under the emerging UN Framework Convention on International Tax Cooperation. It addresses core international tax challenges in services taxation, including nexus, source rules, allocation of taxing rights, and enforcement mechanisms in a digital and cross-border economy. The authors situate the proposal within the broader shift from OECD-centered rulemaking toward a more plural multilateral architecture. For international tax practice and policy, the piece is directly relevant to ongoing debates about institutional legitimacy and the reallocation of taxing rights.

To read the full article, click here

Tax Incentives for Nigerian Oil and Gas Companies under the Nigeria Tax Act

  • By Oluwadara Ilori
  • By Peter Okediya
Download File

This article examines the structure and policy rationale of tax incentives applicable to Nigeria’s oil and gas sector. It evaluates how incentive design affects investment behavior, revenue stability, and effective tax rates in a capital-intensive industry with significant cross-border participation. The paper also considers how domestic incentive regimes interact with multinational structuring and treaty-based relief. For international tax analysis, it offers insight into how sector-specific incentives shape cross-border investment planning.

To read the full article, click here

The Controlled U.S. Corporate Footprint by Owner Jurisdiction: Evidence from IRS SOI Data (2002–2022)

  • By Jorge A. Arroyo
Download File

Drawing on two decades of IRS SOI data, this paper examines how foreign ownership shapes the geographic and economic footprint of U.S. corporations, with implications for international tax policy and investment regulation.

To read the full article, click here.

Member Companies

Back to top