Search results
1 – 10 of 27This measure has long been anticipated and is a logical progression of the Biden administration’s ‘small yard, high fence’ approach to restricting Chinese access to US resources…
Details
DOI: 10.1108/OXAN-DB283098
ISSN: 2633-304X
Keywords
Geographic
Topical
This framework laid out two pillars of reform. Pillar One would see large companies liable for tax in the end-market jurisdiction where their goods or services are used or…
Details
DOI: 10.1108/OXAN-DB262762
ISSN: 2633-304X
Keywords
Geographic
Topical
This spending is needed as manufacturers are under pressure to re-engineer their businesses by deploying technologies to enhance productivity and develop and scale new products…
Details
DOI: 10.1108/OXAN-DB243754
ISSN: 2633-304X
Keywords
Geographic
Topical
Services trade outlook.
Details
DOI: 10.1108/OXAN-DB247037
ISSN: 2633-304X
Keywords
Geographic
Topical
The rise of data capital.
Details
DOI: 10.1108/OXAN-DB210769
ISSN: 2633-304X
Keywords
Geographic
Topical
Business impact of US tax reform.
Details
DOI: 10.1108/OXAN-DB229482
ISSN: 2633-304X
Keywords
Geographic
Topical
Protectionism has risen in the last decade while globalisation, having accelerated after the Second World War and especially the 1980s, has stuttered. The pandemic is exacerbating…
Details
DOI: 10.1108/OXAN-DB259820
ISSN: 2633-304X
Keywords
Geographic
Topical
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…
Details
DOI: 10.1108/OXAN-DB275316
ISSN: 2633-304X
Keywords
Geographic
Topical
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…
Details
DOI: 10.1108/OXAN-DB264111
ISSN: 2633-304X
Keywords
Geographic
Topical
Young people, who will be most affected in their lifetimes, are disadvantaged by a lack of relevant education and information provision. They are also more preoccupied by…