Tax competition

Sarah ALsultan (Kuwait University)

The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game (Forthcoming: Intertax, vol 49, 2021, issue 4)

February 24, 2021

Sarah ALsultan (Kuwait University School of Law) Extended Summary International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Kinga Romanovska (Tax Policy Center of the University of Lausanne, Switzerland)

Pillar II of the Digital Debate: Our View on the Approach Towards Blending and Substance Carve Outs to Determine Effective Tax Rates

September 18, 2020

1. Introduction The ability to stimulate economic activity and to attract foreign capital and investments through national tax policies has been known for many centuries. It was in the middle of the…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Kinga Romanovska (Tax Policy Center of the University of Lausanne, Switzerland)

International Tax Competition in light of Pillar II of the OECD project on Digitalization

May 14, 2020

Purpose of the blog The purpose of the blog, which is slightly futuristic, is to discuss whether countries will still compete with one another to attract activities in their jurisdiction post-Pillar…