by Andrew F. Quinlan | Feb 1, 2017 | Opinion and Commentary
This article appeared on Inside Sources on January 30, 2017. Republicans appear committed to reforming the corporate tax code — an act that is long overdue. The current system, with its high marginal rates on businesses and global reach, makes it extremely difficult...
by Dan Mitchell | Jan 19, 2017 | Blogs, Tax Competition, Taxation
While my colleagues are stuck in the cold of Washington for inauguration week, I’m enjoying a few days in the Caribbean. More specifically, I’m sharing my views today on Trump and the global economy at the annual Business Outlook Conference in the British Virgin...
by Dan Mitchell | Jan 18, 2017 | Blogs, Tax Competition, Taxation, VAT
In the world of tax policy, there’s an intense debate about the “border-adjustable” provision that is part of the tax plan put forth by House Republicans, which basically would tax imports and exempt revenues generated by exports. It’s a bit wonky, but the simplest...
by Brian Garst | Jan 2, 2017 | Publications, White Papers
Political and Economic Risks of a Destination-Based Cash Flow Tax [Download PDF] January 2017 By Brian Garst Economists widely agree that the corporate tax system in the United States is in need of significant reform. Corporations headquartered in America face the...
by Andrew F. Quinlan | Nov 2, 2016 | Opinion and Commentary
This article appeared in Cayman Financial Review on November 1, 2016. The Organization for Economic Cooperation and Development (OECD), operating at the behest of its high-tax member nations, has gradually carved for itself a central role in global tax matters over...
