Guest Blog: Indian Supreme Court Re-defines Treaty Claim Principles, by Aditya Singh Chandel and Sarvagya Bilgaiyan (AZB & Partners)
Blog: Global Spillovers of Carbon Taxes: How Emissions 'Leak' to Developing Countries
Business Tax Paper of the Month
Event: Camille Landais, 3 December
Paper: Tax Policy, Investment and Profit Shifting.
Blog: The Compliance Effects of Automatic Information Exchange: Lessons from Denmark
Business Tax Paper of the Month
Event Cancelled: Anne Brockmeyer, 4 November
Blog: The Impact of the Minimum Wage on Independent Businesses
Business Tax Paper off the Month
Business Tax Paper off the Month
Blog: Another take on the (bad) Apple Ruling: is a misapplication of domestic law enough for a finding of State Aid?
Paper: Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi Lotteries on the Stock Market
Paper: Equity and Efficiency When Needs Differ
Event: Business taxation: where are we and where are we going?
Paper: Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
Blog: Tax Audits: Long-run Impacts on Intentional and Unintentional Non-Compliance
Business Tax Paper of the Month
Blog: Spending Responses to News about Dividend Taxes
Business Tax Paper of the Month
Blog: The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act Tax
Business Tax Paper of the Month
Blog: Tax Policy and Investment in a Global Economy
Business Tax Paper of the Month
Business Tax Paper of the Month
Event: International Business Taxation: Looking Back to Look Forward
Report: CBT Annual Report 2021-22
Blog: Reducing complexity and compliance costs: A Simplification Safe Harbour for the Global Minimum Tax
Book: "Taxing Profit in a Global Economy" by the Oxford International Tax Group
Event: Further investigation of the Global Minimum Tax
Policy brief: Pillar 2: Rule Order, Incentives, and Tax Competition
EconPol Policy Brief: What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?
New Paper and Blog: Business Rates and the High Street by Ben Lockwood, Martin Simmler, and Eddy Tam
New Paper: Comparing Proposals to Tax Some Profit in the Market Country by Richard Collier, Michael P. Devereux and John Vella
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