Donald J Trump is returning to the White House. Stefan Wolff considers what this means for Ukraine, the Middle East, China and the rest of the world
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Tax
Carbon pricing and inflation
Carbon pricing initiatives have mushroomed in the last two decades. Daniel Santabárbara and Marta Suárez-Varela evaluate the impact of emissions trading and carbon tax on inflation
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