In this episode of Tax Notes Talk, Tax Notes investigations editor Lauren Loricchio discusses security concerns regarding tax ...

While the US’s dramatic exit from the OECD’s global tax deal naturally grabbed headlines, Trump’s premeditated move shouldn’t ...

Digitalization in the 21st century brought with it several challenges to the rules for taxing international business income, which gave rise to base erosion and profit shifting (BEPS), in which ...

oddly called "Amount B", is part of Pillar 1 in the OECD’s two pillar plan to tax the digital economy. Unfortunately, Amount B does not fit in well with the new Israeli "trapped profits ...

AS global tax reforms advance, the Organization for Economic Cooperation and Development's (OECD) Pillar Two initiative is reshaping the tax landscape for multinational enterprises (MNEs) worldwide.