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The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between oth
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The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor
Fiscal Regimes for Extractive Industries—Design and Implementation
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Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh
Research Handbook on the Economics of Tax Havens
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This Research Handbook provides a broad overview of research on tax havens across the fields of economics and accounting, as well as political science and tax l
Natural Resource Taxation in Mexico: Some Considerations
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Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated c