11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

This article is a contribution to the Special Issue: COVID-19 and Fiscal Policies of the Intertax, by the invitation of Professor Ana Paula Dourado, general editor of the journal. Focusing on the developments in Japan in the spring of 2020, it comments on the tax measures contained in the...

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...

I would like to talk to you about three things today.Firstly, ramping up our assistance to small business. Secondly, our other Compliance Program priorities for small business and tax agents, and finally a brief look at the tax industry and the future.Supporting Australia's vibrant small...

It has recently been argued in the international tax literature that the OECD Base Erosion and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an international norm that would suggest that all of a company's income should be taxed in places where it has real...

The purpose of this article is the presentation of issues related to hybrid instruments. We will primarily focus on the analysis of various aspects of hybrid instruments and entities. The use of these instruments produces fairly significant tax implications that have specific effects on the...