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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

Broader border taxes in the EU

The EU needs new resources to fund its budget. Pascal Saint-Amans considers the problems of tax leakage and discusses how the EU can access new funds

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World Commerce Review Volume 18 Issue 2

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