David Allen is a research assistant in Thomas A. Roe Institute for Economic Policy Studies at The Heritage Foundation. It’s no secret that our corporate tax code is a mess. At 35 percent (39.1 percent ...

A focus on hybrid arrangements, interest deductions, treaty abuse and permanent establishment structures. On 5 October 2015, the OECD published its highly anticipated final reports in relation to Base ...

The Organization for Economic Cooperation and Development has agreed on a new framework that will allow all interested countries and jurisdictions to participate in drawing up international tax rules.

Senior tax executives are preparing for changes in the tax landscape as a result of the Organization for Economic Co-operation and Development’s base erosion and profit shifting project. A new survey ...

Even before the election and the Trump presidency, the need for corporate tax reform was well understood by policymakers across the aisle. In April 2016, a joint report issued by the White House and ...

In October the OECD’s Base Erosion and Profit Shifting (BEPS) project released a report outlining its progress on a series of steps it was taking to combat tactics—often legal but ethically ...

The OECD’s BEPS project and the resulting Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS are nothing more than international tax regulators’ latest attempt to ...

The Base Erosion and Profit Shifting (BEPS) project represents a number of coordinated actions agreed upon by several countries, intended to avoid double “non-taxation” that comes to be when companies ...

Most American policymakers believe the U.S. corporate tax system needs reforming – and the facts back up their view The United States’ 39 percent combined statutory corporate tax rate is the highest ...

In reviewing the OECD’s BEPS process as it relates to lower-income countries, it may be useful to begin with a question about global tax institutions: Why, as controversy arose over base erosion and ...