A proposed tax overhaul would allow a country to tax the profits of a company even though it does not have a "physical presence" there.
Are you aware of the latest capital market trends? Test your knowledge with this quiz.
The switch from a tax on profits would expose the huge U.K. sales of global internet companies to tax authorities.
A number of trends are converging, and U.S. tax reform will make navigating them more complex.
Changes in international tax laws spurred by the OECD's BEPS project pose challenges for finance chiefs, but also offer some opportunities.
What was previously common knowledge about international tax may now be obsolete.
The OECD endorses a Trumpian fiscal stimulus and advises other countries to follow suit.
Tax regulation is mounting worldwide, elevating the importance of giving the tax function "a seat at the table" in corporate decision-making.
Small and mid-tier manufacturers incorrectly assume that because they’re small, their transfer-pricing policy won’t be audited. They're wrong.
Regulators are turning up the heat on the historically lax process of accounting for transactions between related legal entities.
To respond to budget deficits and economic austerity, worldwide taxing authorities are deploying a new weapon: information exchange.
It may be wise to give favored tax treatment to intellectual property in exchange for keeping it domestic, even without corporate tax reform.
