This paper aims to improve the tax design of anti-avoidance rules governing MNEs’ cross-border intercompany deductions by introducing the concept of the tax-induced cross-border funding…
The United States has an extensive network of bilateral tax treaties. More than 50 U.S. treaties are currently in force, and the number has been…
This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do…
On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework (“IF”) on Base Erosion and Profit Shifting (“BEPS”) to implement…
