Archive: November 2021

Is the OECD/G20 International Corporate Tax Reform Fair?

| 26 November 2021
Blog, Fiscal | Tags: Corporate Tax, Developing Countries, Minimum Tax Rate, Tax Competition
On October 8th, the Organisation for Economic Co-operation and Development (OECD) announced that 136 countries have adopted its two-pillar proposal to reform the taxation of multinational enterprises (MNEs). Pillar One applies to MNEs with sales in excess of $20bn and profits over 10%. It shifts the ... continue reading

The Moratorium on Tariffs on E-commerce Should Stay

| 25 November 2021
Blog, Trade | Tags: Digitalization, Tariffs, WTO
The rise of the digital economy will be hitting the agenda at next week’s Ministerial Conference (MC12) of the World Trade Organization (WTO) in many ways. The continuation of the provisional e-commerce moratorium is one of them – and one that is critical. The e-commerce ... continue reading

Central Banks and Policy Coherence

23 November 2021 | Online
Monetary, Roundtables | Tags: Central Banks, Financial Regulation, Governing Finance, Monetary Policy
Modern central banks play an outsized role in our economic development through their central role in both monetary policy and financial regulation. Many are now arguing that central banks should discharge their role in line with public policy on issues such as climate change, greening the ... continue reading

Carbon Prices and Carbon Leakage

and | 15 November 2021
Blog, Trade | Tags: Carbon Pricing, Carbon Tax
Over the past weeks, the conversation over a global carbon price has considerably moved up policy debates worldwide. Just half a year ago, hardly anyone would have seen such a global floor as a viable option. Now, it still comes with a big question mark, ... continue reading