Published: 2022-10-31

Serenity Now!

The (Not So) Inclusive Framework and the Multilateral Instrument

Yariv Brauner

489–544

Abstract

The Article demonstrates that the most important initiatives to promote inclusivity within the international tax regime (Country-by-Country...

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Lost in Translation

Excess Returns and the Search for Substantial Activities

Lilian V. Faulhaber

545–606

Abstract

Since 2010, international tax policymakers have proposed a variety of minimum taxes on excess returns, but every proposal has defined excess...

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