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The proposed UN Framework Convention on International Tax Cooperation treaty aims to make international tax governance more inclusive and fair.
Lucía Contreras, Felix Hugger & Tom Zawisza, MNE Responses to the Global Minimum Tax, OECD Tax’n Working Papers No. 77 (2026): The Global Minimum Tax (GMT), implemented in 2024...
The need to strengthen global tax transparency and combat tax evasion through the exchange of expertise and best practices is at the center of a conference wrapping up in Athens.
Sebastian Dyrda (Toronto, Dept. Econ.), Guangbin Hong (Michigan State, Dept. Econ.), Muhammad Ali Sajid (Toronto, Dept. Econ.) & Joseph B. Steinberg (Toronto, Dept. Econ.), Glo...
Bloomberg (Ryan Hogg), OECD Publishes Fresh Model Tax Convention After 2025 Updates: The post Bloomberg: OECD Publishes Fresh Model Tax Convention After 2025 Updates appeared first...
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...
When Goldman Sachs buys Neos Investments, it'll acquire products testing how decades-old laws are applied to a new generation of tax-optimizing strategies.
Ghana and Norway have discussed the implementation of their Double Taxation Agreement, signed in 2020 but still not in force, during a meeting on the sidelines of the United Nation...
While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can pro...
Leopoldo Parada (King’s College London) has posted four previously published articles on SSRN that address recurring questions in international and EU tax law. All originally appea...
Chris Cioffi & Lauren Vella (Bloomberg Law): Republican Floats Package to Deter DSTs, Boost Foreign Credits A key Republican tax writer is floating a new package of internation...
The Georgetown-IRS Institute on Current Issues in International Taxation will take place December 15–16, 2026, at Georgetown University’s Capitol Campus in Washington, D.C. This tw...
Евросоюз, возможно, введёт новую форму расчёта налогообложения для компаний, работающих в странах блока, согласно которой организации будут ежегодно выплачивать определённую сумму....
The proposed system does away with tax base manipulation, which denies countries revenues as companies game tax rules to their gain.
While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.
China’s tax authorities are accepting reasonable explanations when enforcing new rules on offshore trust gains, according to an executive who says their appeal was successful, offe...
As EU members face fiscal austerity under the revised Stability and Growth Pact, Ireland finds itself an outlier. In early October, Ireland’s government proposed a budget rife with...
If America’s leaders today want to learn how to build a lasting system on the foundation of simplicity and neutrality, they should follow the Siim Kallas blueprint.
In early August, the UN considered the text of an early protocol on the taxation of cross-border services, with a focus on expanded source-based taxation. A group of IMF coauthors...
The agreement is intended to ensure that income is not taxed twice in the two countries while establishing a framework for greater cooperation and information-sharing between their...
AUTHORITIES are intensifying scrutiny on multinational corporations to recover millions in unpaid taxes, highlighting ongoing investigations into cross-border financial transaction...
Leonard Seabrooke (Copenhagen Bus. Sch.) & Saila Stausholm (Copenhagen Bus. Sch.), How TaxTech Rewires Global Wealth Chains, Fin. & Soc’y (forthcoming 2026): Technological...
Argentina has committed to implementing the OECD’s Crypto-Asset Reporting Framework and starting the automatic exchange of information on crypto transactions by September 2029, bri...
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