Catalog · Tax, Incentives & Fiscal Policy

International Tax & OECD Pillar Two

What’s inside

1. Module 1

   Two Maps That No Longer Agree

   • Where the Servers Are and Where the Money Is · 3 min · narrated
   • The Arm's-Length Fiction and Why It Frayed · 4 min · narrated
   • Module review

2. Module 2

   Transfer Pricing: How Profit Chooses a Country

   • The Price of a Sale to Yourself · 3 min · narrated
   • Following the Intangible · 4 min · narrated
   • Module review

3. Module 3

   The Second Pillar: A Floor Under the Race

   • Changing the Payoff, Not the Price · 4 min · narrated
   • What a Floor Reorders · 3 min · narrated
   • Module review

4. Module 4

   Reading the New Map: Infrastructure, Tax, Data

   • The Decomposition Discipline · 4 min · narrated
   • Fiscal Policy as the Second Power Grid · 4 min · narrated
   • Module review