2023
Global Tax Evasion Report 2024
Over the last 10 years, governments have launched major initiatives to reduce international tax evasion. Yet despite the importance of these developments, little is known about the effects of these new policies. Is global tax evasion falling or rising? Are new issues emerging, and if so, what are they? This report addresses these questions thanks to an unprecedented international research collaboration building on the work of more than 100 researchers globally.
Minimum Tax Implementation Handbook (Pillar Two)
This Implementation Handbook on the minimum tax provides an overview of the key provisions of the rules and the considerations to be taken into account by tax policy and administration officials and other stakeholders in assessing their implementation options.
General Explanations of the Administration's Fiscal Year 2024 Revenue Proposals
On March 9, 2023, President Biden submitted a proposed FY 2024 Budget request to Congress. The proposals include increases in corporate rates in order to align the United States with the Pillar II GLoBE rules.
Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two)
On February 2, 2023, the OECD released Administrative Guidance on the Pillar Two GloBE rules. The Administrative Guidance addresses multiple issues that Inclusive Framework members have identified as needing immediate clarification and simplification.
Member Companies
