Publications (Filter: tax)
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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...
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Five Questions about the Digital Services Tax to Pierre Moscovici
By: Matthias BauerThe European Commission has recently proposed to upend decades of international tax cooperation and introduce a new three percent tax on corporate...
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Digital Companies and Their Fair Share of Taxes: Myths and Misconceptions
By: Matthias BauerSome (large) EU governments are making the case for digital companies to pay “their fair share of tax”. The key underlying assumption is that...
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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....
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A FRIENDLY FIRE ON ECONOMIC RECOVERY: A Methodology to Estimate the Costs of Data Regulations
Tags: data data flows digital economy digital policy digital tax digital trade Facebook Google OECD regulation taxThis background paper describes the methodology used for the ECIPE Occasional Paper called ‘The Costs of Data Localisation: A Friendly Fire on...
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Modal Estimates of Services Barriers
This paper presents improved approaches to measurement of services barriers by using alternative weighting methods and improved econometric...