BEPS

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G20

G20 leaders adopt BEPS package for International tax reform

by Sol Picciotto

There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously…

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

Alex Cobham & Petr Janský

OECD plan means governments no longer taxing in the dark

Two years on from a project triggered by scrutiny of the “successful” tax avoidance structures of multinationals such…

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

Alex Cobham & Simon Loretz