International Tax Research Guide: Global Tax Policy: Other Sources

This is OECD's "twice-yearly analysis of the major global economic trends and prospects for the next two years." Covers OECD member countries and selected other countries.

This annual report "covers tax reforms introduced or announced during the 2023 calendar year within 90 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries."

Book description: "Citizenship and residence by investment is a fast-growing global phenomenon. As of 2022, more than a third of all countries in the world offered paths to membership in exchange for a donation or investment into their economies. Yet we know little about how these programmes operate and debates in academia and the wider public are often misinformed by sensationalist cases. This book offers a multidisciplinary exploration of both citizenship and residence by investment on a global scale. Bringing together the expertise of leading legal scholars, economists, sociologists, political scientists, and historians, it provides an informative and empirically grounded assessment of the origins, operation, key causes, and the legal bases of the investment migration programmes. By so doing, the volume demystifies citizenship and residence by investment and takes a critical postcolonial global perspective, addressing key issues in belonging, exclusion, and inequality that define the world today."
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use .

"Detailed reports on the key tax policy, enforcement and controversy developments and expectations in 71 jurisdictions, reflecting the observations of local EY Tax professionals, are available to download...."

Book description: "Kristin Surak offers the first on-the-ground investigation of the global market in citizenship for the rich. She tracks the countries that sell citizenship, the elites who buy it, and the intermediaries who make the market, revealing how citizenship by investment became a popular option that now accounts for over 50,000 naturalizations annually."
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use .

Hearson discusses how international tax standards constrain developing countries' ability to tax businesses, This ebook edition is an open access publication available from Cornell Open.