multilateral tax agreements, governments increasingly study the tax policies in place elsewhere to ensure that their tax rules … governing the treatment of cross-border investments are ‘competitive’ with those of foreign tax regimes. To highlight the … section touches on the ways that international tax policy analysis struggles to identify optimal laws and policies given the …

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax … framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early … has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of …

This study aims to quantify the impact of the global minimum corporate tax rate - a pillar of the OECD's reform of … resulting estimated coefficients are then applied to evaluate the impact of a 15% global minimum tax rate on cross …-border investments by firms whose revenue exceeds €750 million, whenever the target country's corporate tax rate is lower. The study …

world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With … corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home … countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty …