The recent U.S. international tax reforms are a hodgepodge of nominal and effective tax rate reductions, a poorly designed export subsidy and unnecessarily complex revenue raising tax base protections. The most significant “international” change in the 2017 U.S. tax legislation is the...

This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate...

This note reviews May 2019 OECD framework agreement report, “OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019” on international taxation of the ‘digital economy'. The core conclusions of the review are:1. The framework agreement proposals to-date represent complex,...