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Expert briefing
Publication date: 5 February 2015

Corporate tax may be one area where it could be possible to find some common ground between the otherwise gridlocked Republican Congress and the Democratic White House. President…

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DOI: 10.1108/OXAN-DB197480

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 29 October 2021

White House efforts to hike corporate tax and the rate paid by individuals with annual incomes over USD400,000 have stalled. In their place, bills have been put forward to tax…

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DOI: 10.1108/OXAN-DB265072

ISSN: 2633-304X

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Geographic
Topical
Expert briefing
Publication date: 14 December 2016

South-east Asian tax bases.

Expert briefing
Publication date: 20 February 2018

Impact of US tax plans on Mexico.

Expert briefing
Publication date: 17 January 2023

Progress was made on the technical details of Pillar 1, the reallocation of taxing rights from host countries to those where a multinational operates, but US opposition has…

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DOI: 10.1108/OXAN-DB275316

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 16 September 2021

With Congress in the legislative endgame over President Joe Biden's proposed USD4tn spending on infrastructure, education, research and clean energy, changes to the US tax code to…

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DOI: 10.1108/OXAN-DB264111

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 6 August 2020

The new tax framework's first pillar would establish a formula to divide tax rights between digital firms' host countries and user markets; and the second would fix a global…

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DOI: 10.1108/OXAN-DB254365

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 21 July 2015

On July 15, the House of Representatives passed a short-term funding measure, against the wishes of many in the Senate. US infrastructure is facing a fiscal crunch. Taxes on…

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DOI: 10.1108/OXAN-DB201031

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 12 May 2016

The 'Panama papers' disclosures brought attention to the weak harmonisation of corporate tax policies, creating loopholes that can be exploited to avoid and evade tax. The…

Expert briefing
Publication date: 27 July 2021

The plan avoids new taxes on individuals, instead increasing the fiscal burden on firms. The proposed measures aim to generate COP15.2tn (USD3.9bn) in new revenue, which would be…

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DOI: 10.1108/OXAN-DB263071

ISSN: 2633-304X

Keywords

Geographic
Topical
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