The international tax system is in dire need of reform. It allows multinational companies to
shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major …

The question of why and how to tax the digitalized economy has been at the top of the
international tax policy debate since the inception of the BEPS Action Plan in 2013. Over the …

This paper is a draft chapter of a forthcoming book on the taxation of international business
profit by the authors of this paper, to be published by Oxford University Press. The group has …

It has recently been argued in the international tax literature that the OECD Base Erosion
and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an …

The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-
Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose …

Using the Luxembourg Leaks database, we study how multinational firms avoid taxes via
hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings …

Under the principle of financial freedom, every company is generally free to decide what
kind of capital would primarily be used to finance the company's activities. In addition to the …

Financial innovation allows companies and other entities that wish to raise capital to choose
from a myriad of possible instruments that can be tailored to meet the specific business …

Papers on selected topics in protecting the tax base of develo** countries are preliminary
documents for circulation at the “Workshop on Tax Base Protection for Develo** …

Banks seem all too often involved in cases of misconduct, particularly involving the
exploitation of tax systems. Banking on Failure explains why and how banks" game the …