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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: 22 October 2015

The rulings come as the EU advances legislation to increase transparency on corporate tax rulings and after the G20 on October 9 endorsed the new OECD Base Erosion and Profit…

Expert briefing
Publication date: 13 July 2021

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
Expert briefing
Publication date: 24 June 2015

The impact of the diverted profits tax.

Executive summary
Publication date: 24 November 2016

SLOVAKIA/HUNGARY: Budapest offers lowest EU tax rate

Graphic analysis
Publication date: 4 May 2021

OECD corporate tax reforms will weaken the international attractiveness of low-tax countries in Europe

Expert briefing
Publication date: 9 September 2016

The Commission judged that Irish authorities had forgone this sum as part of a special arrangement with the global technology company, thereby granting it illegal state aid. This…

Details

DOI: 10.1108/OXAN-DB213509

ISSN: 2633-304X

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Geographic
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Graphic analysis
Publication date: 5 January 2017

President-elect Donald Trump aims to "cut business taxes massively" as the US corporate tax rate is the G20's highest

Executive summary
Publication date: 25 October 2018

IRELAND: Harmonised corporate tax threatens economy

Details

DOI: 10.1108/OXAN-ES239455

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 19 August 2021

The situation has become more acute in recent years as demand has continued to far exceed supply. The public sector's role in building new housing has contracted, contributing to…

Details

DOI: 10.1108/OXAN-DB263573

ISSN: 2633-304X

Keywords

Geographic
Topical
1 – 10 of 51