Fresh Ideas Emerge for New EU Budget Levies
Hidden Profits, Lost Jobs? Tax Havens and Employment Decisions
Download FileThe 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?
Download FileThis 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
Download FileThis 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
Download FileThis 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
Download FileThis 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.
Options for a Protocol on Services under the UN Framework Convention on International Tax Cooperation
Download FileThis 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
Download FileThis 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)
Download FileDrawing 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.
Uneven State-Level Exposure to Potential U.S. Tariff Disputes with Canada and Mexico
Download FileThis paper analyzes how potential tariff disputes with Canada and Mexico would affect U.S. states unevenly, highlighting regional exposure to international trade policy shocks.
A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks
Download FileThis paper examines how governments respond to offshore data leaks by adopting reputation repair policies, shedding light on the interaction between tax enforcement, offshore secrecy, and international compliance incentives. We examine whether the public revelation of sensitive tax information prompts firms to adopt reputation repair policies targeting shareholders. The authors investigate whether firms implicated in the leaks improve their governance, increase investor remuneration, and reorganize their activities to restore shareholder trust relative to unaffected firms. They find that, after the leaks, firms appoint more directors, especially in operations, audit, and finance and accounting, pay higher dividends, and reduce their presence in tax havens, without increasing effective tax rates. They conclude that overall, data leaks appear to change the cost-benefit trade-off of tax strategies in ways that are, on net, favorable to shareholders.
Member Companies
