Fresh Ideas Emerge for New EU Budget Levies

This paper evaluates the administrative and compliance burdens associated with the OECD’s Pillar Two global minimum tax regime. Through qualitative analysis, it highlights the complexity multinational enterprises face in implementing new reporting and calculation requirements. The study raises concerns about disproportionate compliance costs relative to expected revenue gains. It contributes to ongoing discussions about the practicality and efficiency of global minimum tax rules in international tax policy.

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This study explores the administrative and compliance costs associated with implementing Pillar Two’s global minimum tax regime. It highlights the disproportionate burden on multinational enterprises and tax authorities, raising questions about efficiency and long-term enforceability.

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This paper analyzes the interaction between OECD Pillar Two and the U.S. GILTI regime, evaluating their combined impact on multinational tax compliance and global minimum tax policy.

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This paper explores the tension between national tax sovereignty and global digital markets, analyzing how digital services taxes challenge traditional limits on state power.

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The authors explore how constitutional constraints influence the United States’ approach to international tax agreements, particularly the choice between treaties and executive agreements.

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This paper examines whether digital services taxes comply with WTO obligations and analyzes their role in the broader landscape of international tax coordination. 

Citation: Avi-Yonah, Reuven S. and Narotzki, Doron, Digital Services Taxes and the WTO (March 14, 2026). U of Michigan Law & Econ Research Paper Forthcoming, 121 Tax Notes Int’l 1223 (2026)

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The paper explores how recent international tax reforms could influence the behavior of multinational corporations, focusing on incentives related to profit shifting, investment location, and tax competition.

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This paper examines whether increasing tariffs can eventually reduce government revenue by shrinking trade flows, applying the concept of a Laffer Curve to recent U.S. tariff policy and global trade dynamics.

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The study examines how multinational firms’ use of tax havens affects employment decisions, exploring whether profit shifting alters job creation and investment patterns across countries.

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This paper investigates how the burden of U.S. tariffs is distributed between foreign exporters and domestic consumers, providing new evidence on tariff incidence in global trade.

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