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The US Proposals On Digital Services Taxes And Minimum Tax Rates: How The EU Should Respond

Zach Meyers | CER | 04/15/2021

OECD members are negotiating a global digital services tax and a global minimum corporate tax. EU member-states should support recent US proposals to conclude the talks. Globalisation and digitalisation allow…

The Trouble with Tax Competition: From Practice to Theory

Lilian V. Faulhaber | Tax Law Review | 02/06/2017

Introduction Politicians, policymakers, commentators, ...

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