Business Taxation for the 21st Century - Related links

European Parliament

Legislative Proposal on Business Taxation for the 21st century

International Monetary Fund

Corporate Taxation in the Global Economy (report, IMF, 03.2019)

Digital services taxes take shape in the shadow of the pandemic (report, IMF, 2021)

Tec(h)tonic Shifts: Taxing the 'Digital Economy (working paper, IMF,2020)

Corporate Income Taxes under Pressure


The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates (working paper, OECD, 12.10.2020)

Corporate taxation and investment of multinational firms: Evidence from firm-level data (Taxation Working Papers, OECD, 12.10.2020)

Reassessing the regressivity of the VAT - (Taxation Working Papers, OECD, 10.08.2020)

Oxford Academic

Taxation and innovation in the 20Th century (Working Paper, NATIONAL BUREAU OF ECONOMIC RESEARCH, October 2018


Overhauling corporate taxation in the digital economy (Working Paper, CEPS, October 2019)

Other organisations

European Commission publishes Communication on Business Taxation for the 21st century (article, EY, 18.05.2021)

 European Commission communication on Business Taxation for the 21st century s (article, KPMG 19.05.2021)

 European Commission releases Communication on Business Taxation for the 21st Century’ (report PWC, 24.05.2021)

EC proposes new business tax agenda: BEFIT replaces CCCTB (article, Tax Journal, 20.05.2021)

EU proposes unified corporate tax regime fit for 21st century (article, euractiv,19.05.2021)

Taxing Capital – An International Comparison