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ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have…
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Research in Brief Issue 14: Improving International Tax Dispute Settlement

Research in Brief Issue 14: Improving International Tax Dispute Settlement

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…
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International Tax Disputes: Between Supranational Administration and Adjudication

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55 Summary: The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for…
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