by Brian Garst | Sep 5, 2015 | Opinion and Commentary
This article appeared in Cayman Financial Review on August 19, 2015. At first glance the OECD’s Base Erosion and Profit Shifting (BEPS) project is difficult to understand. There has been no decline in corporate tax revenues in recent years, and nations already possess...
by Brian Garst | Aug 12, 2015 | Publications, White Papers
Stumbling Toward Peace in South Sudan [Download PDF] August 2015 By Brian Garst Executive Summary Four years ago the world celebrated the independence of South Sudan and the role its formation was seen to play in ending decades of civil war in Sudan. Now, the...
by Brian Garst | Jun 12, 2015 | Blogs, Free Market
There’s always been a populist strain on the right that has distrusted free trade, blaming all manner of economic ills on globalization. I think they are fundamentally wrong. Free markets work and have made us increasingly prosperous. Government imposed limits...
by Brian Garst | Jun 8, 2015 | Publications, White Papers
Making Sense of BEPS: The Latest OECD Assault on Tax Competition [Download PDF] June 2015 By Brian Garst Executive Summary The Organization for Economic Cooperation and Development (OECD) is directing considerable resources toward development of a new framework for...
by Brian Garst | Jun 2, 2015 | Opinion and Commentary
This article appeared on Human Events on June 2, 2015. Political hand-wringing about the state of infrastructure in America is common, with chatter recently spiking thanks to the Amtrak derailing in Philadelphia. The complaints are typically without merit, and more...