The Organization for Economic Co-operation and Development has released its ambitious action plan to address base-erosion and profit-shifting. If the political will exists to enact the changes ...
This article was published in the Winter 2015 Issue of The Tax Lawyer From the ABA Section of Taxation. As the Tax Section celebrates its 75th anniversary, I was asked to reflect on the Section’s ...
Cross-border taxation of digital transactions presents many challenges to countries and multinational companies. Some countries have acted unilaterally to impose digital taxes, while international ...
Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...
The IMF thanks the organizations and individuals who provided comments for the online consultation on an IMF 2019 Analysis of International Corporate Taxation. The online consultation ended on ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
SMU Office of Research Governance & Administration - Increasing tax competition, cryptocurrency taxation, environmental taxation, and myriad global tax reforms. These are among the many concerns ...
The IMF thanks the organizations and individuals who provided comments for the online consultation on an IMF 2019 Analysis of International Corporate Taxation. The online consultation ended on ...