US Mulling Taxing Digital Economy After Global Minimum Tax Pact
It’s time to step back and assess prior work undertaken at the OECD to tax the digital economy,…
MNEs Face Transfer Pricing True-Up Challenges in Time of Tariffs
The US tariffs threatened, imposed, deferred, and changed throughout 2025 have created uncertainty for transfer pricing compliance. As…
How Better Tax Governance Can Raise Revenues Without Raising Tax Rates
The 2025 IMF Working Paper “Closing the Gap: How Tax Administration Performance Shapes Compliance” by Katherine Baer,…
How Australia’s Tax Agency Is Trying to Redefine Transfer Pricing
The Australian Taxation Office increasingly has been testing the boundaries of its authority in the nation’s courts. From…