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, the complexity of digital value allocation, and the rise of multilateral initiatives. It shows how coordinated reform offers positive gains for fairness and revenue, and…
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 deliver fair revenue sharing, yet you must manage sovereignty risks and enforcement gaps that expose your fiscal policies to new vulnerabilities.
Over the last decades,…
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, yet it can also attract short-term investment and FDI that spur growth; this guide explains mechanisms, risks, and policy responses to help you design resilient…
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 same time, you can leverage incentives for green investment and R&D to optimize your effective rate. Stay proactive in reviewing structures, updating transfer pricing and…
Tax harmonization reshapes incentives across borders, forcing you to assess how uniform rates alter business decisions. In this guide you'll examine the danger of capital flight and regulatory arbitrage, the benefit of reduced tax competition and more predictable revenues, and practical policy trade-offs to help you evaluate outcomes for your economy's growth, equity, and administrative…
This guide shows you how tax transparency exposes hidden tax havens that enable elite tax avoidance and the dangerous concentration of wealth, and how your advocacy and policy choices can drive greater accountability and more equitable public services globally, equipping you with practical steps to push for information sharing, beneficial ownership registers, and binding reporting…
This guide gives you practical frameworks to redesign taxes for cross-border commerce, emphasizing coordinated rules to prevent profit shifting, robust anti-avoidance to stop revenue loss, and transparent reporting to boost compliance and equitable growth; you will learn policy levers that reduce tax competition, protect domestic bases, and align incentives for sustainable investment while preserving your…
Over decades of reform, you must study cases where policy shifts created unintended loopholes and revenue loss, as well as examples that delivered growth and improved compliance; this guide equips you to spot patterns, assess risks like capital flight and treaty frictions, and design proposals that protect your revenue base while promoting fairness and competitiveness.…
Many of your investment decisions are affected by tax competition, which pressures jurisdictions to offer lower rates and targeted incentives, creating positive opportunities for cost reduction but also dangerous risks like profit shifting, regulatory arbitrage and erosion of public services; you must weigh tax benefits against long-term stability, compliance burdens and reputational costs to ensure…
This guide shows how tax policy shapes economic inequality and what you can do to evaluate its effects: you'll learn how regressive taxes can widen inequality, why tax loopholes and wealth concentration are dangerous for social mobility, and how progressive taxation and redistributive reforms can promote fairness and economic stability; use these tools to assess…