In this article, the author reviews the major international tax policy developments of 2018 and assesses the progress of initiatives to tackle base erosion and profit shifting in both the developed and developing worlds

In this article, the author discusses Brazil's unique transfer pricing regime in light of the country's request to become an OECD member, examining how Brazil's system differs from the OECD's and how the process may even inspire changes to the OECD's transfer pricing rules

In 2020, the European Commission announced its intention to table a legislative proposal for a Carbon Border Adjustment Mechanism (CBAM), as part of a wider package of laws aimed at implementing the EU Green Deal. It furthermore stated that it would explore various options, such as a so-called...

In this article, the author offers insight into how countries and multinational bodies (in particular, the EU) can design a carbon border tax that the WTO will deem admissible under the General Agreement on Trade and Tariffs

In this article, the author examines the status of the OECD’s work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the...

In this article, the author examines existing carbon taxing regimes and considers how countries can create and gain public support for fair, equitable carbon schemes with a view toward reaching an international consensus on carbon taxation