The international tax framework has undergone several changes that present constraints to the use of tax incentives. This Perspective highlights these constraints and explores the potential opportunities, beyond the corporate tax realm, available to countries to attract foreign direct investment.

The international tax framework has undergone several changes that present constraints to the use of tax incentives. This Perspective highlights these constraints and explores the potential opportunities, beyond the corporate tax realm, available to countries to attract foreign direct investment.

This paper examines the impact of Generative AI (GAI) on communication through the lens of salience and signalling models. It explores how GAI affects both senders' ability to create salient messages and receivers' costs of absorbing them. The analysis reveals that while GAI can increase...