Publications (Filter: corporate tax)
-
Unintended and Undesired Consequences: The Impact of OECD Pillar I and II Proposals on Small Open Economies
By: Matthias BauerCorporate tax laws vary significantly between different jurisdictions. Over the past four decades, governments globally competed for business...
-
The Geopolitics of Online Taxation in Asia-Pacific – Digitalisation, Corporate Tax Base and The Role of Governments
Governments use taxation as a policy instrument to create a favourable business climate in the face of competition from neighbouring countries....
-
OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy
Following media reports on the low tax rates paid by some of the world’s largest multinationals, international tax reform has moved to the top of...