Intro -- Contents -- Preface -- Introduction -- INTERNATIONAL TAX POLICY AND TECHNOLOGY INVESTMENTS -- The Taxation of Foreign Direct Investment: Operational and Policy Perspectives -- International Taxation and Corporate R&D: Evidence and Implications -- R&D Tax Incentives and...

This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...

The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...