Is the OECD/G20 International Corporate Tax Reform Fair?
Peter Dietsch | 26 November 2021
Fiscal,
Blog | 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
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The Moratorium on Tariffs on E-commerce Should Stay
Hildegunn Kyvik Nordås | 25 November 2021
Trade,
Blog | 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
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Central Banks and Policy Coherence
23 November 2021 | Online Monetary,
Roundtables | Tags:
Central Banks,
Financial Regulation,
Governing Finance 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
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Carbon Prices and Carbon Leakage
Oliver Braunschweig and
Hildegunn Kyvik Nordås | 15 November 2021
Trade,
Blog | 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,
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