Tag: Tax Competition

Missing Dollars – Illicit Financial Flows from Commodity Trade

and | 19 June 2024
Fiscal, Monetary, Trade, Books and Journals | 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 ... continue reading

A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities

and | 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. ... continue reading

Is the OECD/G20 International Corporate Tax Reform Fair?

| 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 ... continue reading

Get My Tax Base if You Can

| 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 ... continue reading

Trade Implications of Tax Expenditures

, , , , and | 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 ... continue reading