Industrial policies are increasingly used in advanced economies. Valentine Millot and Łukasz Rawdanowicz discuss the pros and cons of such policies and outline principles to inform policy guidelines
Visit our companion website Finance21
Finance21 provides an overview of the financial sector in these turbulent and unique times.
Tax
How the GMT changes the taxation of MNEs
The Global Minimum Tax places a multilaterally agreed limit on tax competition. Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly examine some of the expected impacts of this fundamental reform of the international tax architecture
Low-taxed profit of MNEs
The taxation of MNEs is a topic of strong policy interest globally. Felix Hugger, Ana Cinta González Cabral and Pierce O’Reilly find that low-taxed profit of NMEs does not only exist in low-tax jurisdictions
Future tax challenges in an AI-driven economy
Artificial intelligence and automation have implications for tax policy. Spencer Bastani and Daniel Waldenström discuss how the economic impact of new technologies is relevant to the taxation of labour and capital
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World Commerce Review Volume 18 Issue 2
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