by Brian Garst | Jan 15, 2024 | Opinion and Commentary
Originally published by IFC Review on January 5, 2024. There’s a lot to dislike about the OECD’s domination of global tax policy. For one, it has worked in recent decades to coerce non-member nations into adopting policies that satisfy the ideological preferences of...
by Dan Mitchell | Aug 9, 2023 | Blogs, Tax Competition, Taxation
Yesterday’s column pointed out why supporters of a global corporate tax cartel are misguided. Today, I’m going to admit that I made a mistake. Not yesterday, but two years earlier. Back in 2021, I put together a list of winners and losers from the proposed...
by Dan Mitchell | Aug 8, 2023 | Blogs, Tax Competition, Taxation
Early in the Biden years, I wrote a three-part series (here, here, and here) to explain why a global minimum tax on companies is a bad idea. As I told the BBC back in 2021, this proposed tax cartel is a scheme to increase the tax burden...
by Brian Garst | Jun 21, 2023 | Opinion and Commentary
Originally published by IFC Review on June 7, 2023. Efforts to radically reorganise global corporate taxation passed a major milestone when the European Union unanimously agreed to implement Pillar 2, the 15 per cent global minimum tax component of the Organisation...
by Brian Garst | May 30, 2023 | Blogs, Tax Competition, Tax Harmonization, Taxation, Uncategorized
We’ve written a lot about efforts by the OECD to form an international tax cartel and raise global taxes. A key component of those ongoing efforts is the Base Erosion and Profit Shifting (BEPS) project that seeks to radically rewrite the rules for income taxes...
