2018

OECD Discussion Draft: additional guidance on the attribution of profits to permanent establishments

Public good provision, commuting and local employment

Tax fraud and the rule of law

Tax Progressivity and Self-Employment Dynamics

Tax Treaties and Developing Countries

Taxes and Location of Targets

Taxing the digitalised economy: Targeted or system-wide reform?

The Border-Adjusted Tax and tax treaties

The Economic Effects of EU Tax Jurisprudence

The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm's Length Principle in practice

The Missing Profits of Nations

The new non-territorial U.S international tax system

The OECD BEPS Project and developing countries

The Rise of Inequality and the fall of Tax Equity

US Firms on Foreign (tax) Holidays

Value creation as the fundamental principle of the international corporate tax system

Why the current tax rate tells you little: competing for mobile and immobile firms

Wind-electricity subsidies - A windfall for land owners? Evidence from a feed-in tariff in Germany