The GAAR and the taxing of democracy: expert comment
The impact of investment incentives: evidence from UK corporation tax returns
The impact of tax incentives on the economic activity of entrepreneurs
The Impact of the Global Minimum Tax on Tax Competition
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 OECD Global Anti-Base Erosion ("GloBE") proposal
The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
The role of the corporate income tax as an automatic stabiliser
The Tax Base for CCCTB: The Role of Principles
The tax treatment of debt and equity
The taxation of foreign profits
The taxation of non-profit organizations after Stauffer
Thin capitalization rules and multinational firm capital structure
Thin Capitalization Rules in the Context of the CCCTB
Transparency in reporting financial data by multinational corporations
Types of Tax: Corporate Income Tax
What Ails Pakistan's Tax System?
What do we know about corporate tax competition?
What do we know about effects of fiscal consolidation on short term growth? Implications for the UK
Where does multinational investment go with Territorial Taxation
Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
Who bears the cost of taxing the rich? An empirical study on CEO pay
Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
Why is corporate tax revenue stable while tax rates fall? Evidence from firm-level data
