by Brian Garst | Apr 24, 2020 | Opinion and Commentary
This article appeared in IFC Review on April 2, 2020. Negotiations within the Organisation for Economic Cooperation and Development (OECD) to reach agreement on new rules governing taxation of cross-border economic activity have been underway for some time now, yet...
by Dan Mitchell | Jan 24, 2020 | Blogs, Europe, Tax Competition, Tax Harmonization, Taxation
There are many boring topics in tax policy, such as the debate between expensing and depreciation for business investment. International tax rules also put most people to sleep, but they’re nonetheless important. Indeed, the United States government is currently...
by Dan Mitchell | Jan 16, 2020 | Blogs, Taxation
I’m part of the small minority that thinks the big news from the United Kingdom is that “Brexit” will finally happen, thanks to Boris Johnson’s landslide victory last month. Most everyone else seems more focused on the latest development with the royal family. The...
by Dan Mitchell | Nov 13, 2019 | Blogs, Taxation
Ever since the bureaucrats at the Organization for Economic Cooperation and Development launched their attack on so-called harmful tax competition back in the 1990s, I’ve warned that the goal has been to create a global tax cartel. Sort of an “OPEC for politicians.”...
by Dan Mitchell | Mar 12, 2019 | Blogs, Economics, Taxation
When I write about the benefits of trade, I periodically point out that America has a trade deficit because it has a foreign investment surplus. And since investment is a key driver of economic growth and rising wages, that’s a good outcome. It basically means that...
