Most governments engage in tax competition that reshapes how you invest, hire, and plan across borders; it alters incentives at corporate and individual levels and tests policy sovereignty. When jurisdictions…
You operate in a system where profit shifting and base erosion pose immediate fiscal danger to nations, while fragmented rules undermine your firm's predictability; to respond, you need policies that…
This guide alerts you to shifting global tax norms as digitalization, cross-border profit shifting, and mismatched rules reshape revenue systems; you must weigh the dangerous erosion of national tax bases,…
You enter the world of tax policy where your country's choices shape opportunity and poverty: progressive taxation and adequate enforcement fund public services that reduce inequality, while tax avoidance, loopholes…
There's a growing network of international institutions shaping tax coordination that you rely on to harmonize rules and set global standards; they can curb tax avoidance and base erosion and…
Digital economies have outpaced traditional tax rules, leaving you facing erosion of tax bases and regulatory lag that enable profit shifting; this guide shows how your policymakers and businesses can…
Taxation shapes how you manage global operations and demands that you balance risk and ethics: non-compliance can trigger fines, reputational damage, and sanctions, while transparent tax strategies and fair transfer…
Most of your policy design should prioritize both deterrence and cooperation: implement robust transfer pricing rules, strengthen enforcement to counter systemic revenue loss, and pursue coordinated international action to close…
You face a complex trade-off as tax competition reshapes developing economies: it can erode your tax base and trigger a race to the bottom, undermining public services and policy autonomy,…
Corporate tax reform is reshaping how you plan, with rising global minimum tax rules (Pillar Two), expanding digital taxation and stricter transparency that increase audit and penalty risks; at the…