Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?
GloBE Administrative Guidance - The QDMTT and GILTI Allocation
GLoBE: Formative Policies and Politics of Pillar 2
International Tax Competition with a Coordinated Minimum Tax
Is the shift to taxation at the point of destination inexorable?
MNE Strategic Responses to the GloBE Rules
Pillar 2's Impact on Tax Competition
Pillar 2: Rule Order, Incentives, and Tax Competition
Pillar 2: Tax Competition in Low-Income Countries and the SBIE
Research Themes: Pillars 1&2
Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?
Stabilizing "pillar one" corporate profit reallocation in an uncertain environment
Tax Competition, and Low Income Sub-Saharan African Countries
The Impact of the Global Minimum Tax on Tax Competition
The OECD Global Anti-Base Erosion ("GloBE") proposal
The OECD/G20 Inclusive Framework's Two-Pillar Solution
The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives
Transfer Pricing and the Arm's-Length Principle After the Pillars
What Ails Pakistan's Tax System?
What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?
WP23/01 GILTI and the GloBE
WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax
