International Taxation May 2026

: An OECD-led initiative to close gaps in international tax rules that allow multinational enterprises to artificially shift profits to low or no-tax locations. International business | Internal Revenue Service

UN Model Tax Convention : Provides more taxing rights to "source" (developing) countries. : INTERNATIONAL TAXATION

: Designed to prevent taxpayers from deferring tax on mobile income by shifting it to foreign "controlled" corporations. : An OECD-led initiative to close gaps in

: Countries tax income generated within their borders , regardless of the taxpayer's residence. Mitigating Double Taxation : INTERNATIONAL TAXATION