Tariffs and digital services
EU targeting of digital services in tariff retaliation would present challenges. Bertin Martens argues that the European Union lacks an instrument to unpick crossborder transactions on US digital platforms
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International tax
Europe’s challenge and opportunity
Donald Trump has launched an all-out attack on the rules-based international order. Olivier Blanchard and Jean Pisani-Ferry argue that the EU should take the lead in convening alliances of countries to counteract threats to the global order
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One bad Apple decision
A recent EU tax ruling entrenches distortions. Pascal Saint-Amans says Ireland’s massive tax windfall highlights once again the pressing need for reform of profit allocation rules
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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
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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
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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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Sitting between two stools?
Christian Valenduc considers the agreement to reform taxation of multinational companies and asks if the resulting tax system will be stable?
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