Fresh Ideas Emerge for New EU Budget Levies

This OECD Taxation Working Paper provides an early empirical, ex post assessment of how multinational enterprises responded to the introduction of the Global Minimum Tax. Using the EUR 750 million revenue threshold and firm-level data, it examines the reform’s effects on effective tax rates, investment, and employment, as well as whether MNEs adjusted their behavior in anticipation of implementation. The paper also uses its estimated effects on effective tax rates to assess the potential revenue raised by the Global Minimum Tax in its first year.

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This article examines location-specific rents as a basis for allocating taxing rights among sovereign states and addresses the practical challenge of measuring such rents. It argues that tax competition can help quantify the income international firms derive specifically from operating in a particular jurisdiction. The analysis has implications for inter-nation equity and the allocation of source-country taxing rights in international taxation.

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This paper examines tax compliance challenges faced by multinational enterprises operating in emerging markets, focusing on administrative discretion, regulatory ambiguity, and aggressive tax audits. Using a mining project in Sierra Leone as a case study, it analyzes how a multinational enterprise responded to a contested tax assessment and argues for digital compliance systems as a means of institutionalizing tax controls and reducing exposure to discretionary enforcement. The paper highlights the role of internal tax governance and digitalization in managing tax risk in weak institutional environments.

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This report reviews the work of the Tax Inspectors Without Borders initiative, a joint OECD/UNDP program supporting developing jurisdictions in tax audits, enforcement, and international tax administration. It highlights how capacity-building programs are being used to strengthen audit outcomes, address cross-border tax issues, and combat illicit financial flows through practical assistance to tax authorities.

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This paper provides a structured survey of three decades of empirical research on tax-motivated income shifting by multinational corporations. It organizes the literature around the mechanisms, determinants, consequences, and estimated magnitudes of income shifting, and identifies areas where future research could improve measurement methods and expand analysis of multinational tax planning behavior.

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This article examines Pakistan’s statutory regime for taxing cross-border digital transactions and its interaction with international tax rules. It focuses on the coexistence of Pakistan’s digital tax measures with its double tax agreements, including questions involving permanent establishment, business nexus, duplication across multiple legislative instruments, and enforcement by domestic tax authorities.

Citation: Khan Niazi, Shafi Ullah, Statutory Measures Adopted by Pakistan to Tax Cross-Border Digital Transactions: Inconsistencies and Inadequacies? (March 31, 2026). Statute Law Review, Volume 47, No. 2. pp. 1-19.

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This paper examines the tax treatment of crypto-assets in the European Union and compares the EU approach with developments in the United Kingdom, United States, Singapore, and the UAE. It focuses on the gap between harmonised financial regulation under MiCA and fragmented tax rules across jurisdictions, with particular attention to DAC8, the OECD Crypto-Asset Reporting Framework, classification problems, enforcement gaps intensified by anonymity and decentralised finance, and divergent implementation rules.

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