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Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provide

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o