Don’t believe the hype – the global minimum tax may have taken a few knocks, but it is still advancing and there is much to celebrate. There has been much lamentation at the announcement on the 5th January 2026 that the 147 countries and jurisdictions that are working together within the OECD Inclusive Framework would grant the United States a …
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Just over half (56%) of the 190 corporate tax transparency reports published by large multinationals in connection with the EU Public Country-by-Country Reporting (pCbCR) Directive are good, solid attempts to be open and honest. However, there are wide national variances. The frequency of good application of the EU pCbCR requirements was substantially above average among business headquartered in Japan (72%) …
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Today, we have launched a new information hub on corporate income tax which sets out why it is the most critical of all taxes. At the Fair Tax Foundation, we’re often asked why corporate income tax is such a major focus of our work. After all, corporation tax is just one of a number of taxes that business pays. In …
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