Missing Dollars – Illicit Financial Flows from Commodity Trade
Gilles Carbonnier and
co-editors | 19 June 2024
Fiscal,
Monetary,
Trade,
Books | Tags:
Commodities,
Governing Finance,
Tax Competition,
Tax Expenditures The book sheds new light on issues such as addressing push and pull factors through domestic and international policy measures, the preferences of key stakeholders for short-term fixes versus long-term policy reforms, and prescriptive approaches and other options to address tax base erosion in resource-rich
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A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities
Patrick Lenain and
Agustin Redonda | 30 August 2022
Fiscal,
Op-Eds | Tags:
Tax Competition,
Tax Expenditures,
Tax Incentives Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges.
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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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Get My Tax Base if You Can
Peter Dietsch | 25 June 2021
Fiscal,
Blog | Tags:
Developing Countries,
Minimum Tax Rate,
Tax Competition The headlines from the G7 summit in Cornwall might suggest that the groundwork has just been laid for the most fundamental overhaul of the international tax regime in decades. The twin proposal accords additional taxing rights to states with large consumer markets and introduces a
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Trade Implications of Tax Expenditures
Agustin Redonda,
Irma Mosquera Valderrama,
Gilles Carbonnier,
Robert Koopman,
Rahul Mehrotra and
Facundo Calvo | 15 September 2020
Fiscal,
Trade,
Policy Briefs | Tags:
Carbon Tax,
Digitalization,
Tax Competition,
Tax Expenditures International trade and taxation are inextricably linked and have been high-priority issues within the Group of Twenty (G20) agenda. However, the interconnections between international trade and tax expenditures—that is, benefits granted through preferential tax treatment—have been overlooked. This brief calls for a better design of
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