Fresh Ideas Emerge for New EU Budget Levies

Jay Butler, Global Tax for Repair, 59 NYU J. Int’l Law & Pol. ____ (forthcoming 2027).

This article examines whether the OECD’s Global Minimum Tax can serve as a vehicle for cross-border reparations and corrective justice. Butler argues that companies within the GMT’s scope may use their discretion over where minimum tax is paid to respond to historical harms, including reparations for slavery. The article reframes global tax planning as a question not only of revenue allocation, but also of redistribution, corporate social responsibility, and repair.

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This submission to Treasury and the IRS recommends priority guidance projects in several international tax areas for the 2026–2027 Priority Guidance Plan. The comments focus on profit-shifting structures and call for updated guidance on effectively connected income, income sourcing, entity classification, subpart F, cost sharing agreements, transfer pricing, and treaty abuse. Kadet argues that clearer and more modernized rules would help the IRS address shifted profits more effectively and reduce uncertainty for taxpayers.

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This article looks at how trade agreements affect domestic policy when firms set prices with variable markups. It walks through how those international rules can end up shaping tax and regulatory decisions at the national level, especially when governments are trying to balance trade commitments with their own fiscal priorities. It also touches on what that means for competitiveness across borders and the practical difficulty of lining up international obligations with domestic policy goals.

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This article looks at the gap between evolving international tax standards, like OECD guidance, and the legality principle in domestic tax law. It raises concerns about whether relying on constantly changing international rules actually meets requirements of legal certainty and democratic accountability. The discussion ties this tension to BEPS-related reforms and the growing use of administrative guidance.

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This paper evaluates the durability of the OECD’s Pillar Two global minimum tax regime in the absence of U.S. participation. It argues that structural incentives and coordinated implementation by other jurisdictions may sustain the regime regardless of U.S. policy choices.

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This paper revisits the role of residence-based taxation in allocating taxing rights over business income in a globalized economy. It evaluates how residence principles interact with source-based rules and modern challenges such as digitalization.

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Citation: Bulletin for International Taxation 2026 (Volume 80), No. 4/5.

This paper looks at the economic relationship between the United States and China, focusing on how closely the two systems are tied together and how that shapes trade and tax decisions. It considers both the potential for cooperation and the growing risk of economic fragmentation, along with the effects on global tax coordination and multinational investment. It also discusses how rising geopolitical tensions are influencing international tax policy and cross-border economic strategy.

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Citation: Peterson Institute for International Economics Briefing 26-2

This paper evaluates the evolution of digital economy taxation through the lens of Arthur Cockfield’s scholarship. It examines how early conceptual frameworks anticipated current challenges in taxing digital business models. The analysis is particularly relevant to ongoing OECD reforms and debates over digital services taxation.

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Citation: Forthcoming, Canadian Tax Journal (Special Issue: Tax Sovereignty in a Digital and Divided World: A Tribute to Arthur Cockfield)

This article explores the conceptual and practical challenges of taxing data as an economic asset within the international tax framework. It considers whether existing rules can capture value generated through data-driven business models and proposes potential reforms.

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This article examines whether destination countries can assert taxing rights over profits generated through digital platform-based cross-border sales. It analyzes evolving international tax principles, including destination-based taxation and the shift away from traditional source rules. The paper is particularly relevant to ongoing reforms addressing digital economy taxation and allocation of taxing rights.

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Citation: Fei Gao and Richard Krever, ‘Can sales destinations reclaim taxing rights on profits from cross-border sales of goods on digital platforms?’ [2025](3) British Tax Review 363-385.