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Global Minimum Tax: Questions for Global Tax Reform

[ad_1] There has been some confusion about how some parts of the recent G7 agreement on new tax rules for multinational companies might work. The new policies would target the largest and most profitable multinationals and bring in a global minimum tax. The G7 agreement is subject to further debate and further agreement at the

Inheritance, Estate, and Gift Taxes in OECD Countries

[ad_1] In a recent report that reviews inheritance taxation in OECD countries, the Organisation of Economic Co-operation and Development (OECD) concludes that inheritance taxes could play a key role in reducing inequality while increasing countries’ tax revenues. When analyzing the wealth distribution in 27 OECD countries, the report finds that in 2015, on average, the

Two Important Issues that Must Be Resolved

[ad_1] After years of debate, leaders of more than 130 countries are quickly moving to reach an agreement on some fundamental changes to cross-border tax rules, possibly by the summer. These changes would require some multinational companies to pay more taxes in countries where they make their sales and adopt a global minimum tax. However,

Risks and the Potential for Disputes

[ad_1] Policymakers often suffer from partial analysis. They look at a problem and provide a solution they think would address the initial challenge. But what is often ignored is the response to the solution. People are creative, and they can often see opportunities to react when governments design policies. Recent analysis by Texas A&M professor

Corporate Income (Top Combined Integrated Tax Rate)

[ad_1] Under President Biden’s tax plan, the United States would tax corporate income at the highest top rate in the industrialized world, averaging 65.1 percent. First, the federal corporate tax rate would rise to 28 percent, which together with an average of state corporate tax rates would result in a 32.4 percent combined top corporate

Tax Justice Network Portuguese podcast #24: Menos abuso fiscal = menos fome

[ad_1] Welcome to our monthly podcast in Portuguese, É da sua conta (it’s your business). All our podcasts are unique productions in five different languages – English, Spanish, Arabic, French, Portuguese. They’re all available here. Menos abuso fiscal = menos fome #24 Mais de 270 milhões de pessoas estão em alto risco ou já em situação de fome, segundo a Organização das Nações

Latin America Tax Revenue & Caribbean Tax Revenue

[ad_1] The Organisation for Co-operation and Economic Development (OECD) has compiled tax revenue data for countries around the world—including 27 Latin American and Caribbean (LAC) countries, where tax revenue as a percent of GDP is on average 11 percentage points lower than in other regions. On average, the tax-to-GDP ratio for 26 countries (excluding Venezuela