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1 – 10 of 675Progress 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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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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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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The sweeping tax reform is US President Donald Trump’s first major legislative victory. Although the bill met strong opposition, and criticism from many leading economists, Trump…
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DOI: 10.1108/OXAN-DB227596
ISSN: 2633-304X
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Wealth, inheritance and ‘solidarity’ taxes are being considered -- with the latter recently flagged as one solution to pay for COVID-19 vaccine procurement and pandemic-related…
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DOI: 10.1108/OXAN-DB258902
ISSN: 2633-304X
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Business impact of US tax reform.
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DOI: 10.1108/OXAN-DB229482
ISSN: 2633-304X
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Political pressure for tax reform has increased as many large tech firms, in particular, have made large profits during the pandemic, and many countries need to raise tax revenues…
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DOI: 10.1108/OXAN-DB261648
ISSN: 2633-304X
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Developed economies have implemented fiscal support measures worth over 16% of their GDP to combat the pandemic's impacts. To pay off the resulting debt and to ensure sufficient…
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DOI: 10.1108/OXAN-DB261436
ISSN: 2633-304X
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Prospects for US corporate tax reform
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DOI: 10.1108/OXAN-DB221641
ISSN: 2633-304X
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The political and economic significance of GST.