| Author (Person) | Judah, Ben, Vallée, Shahin |
|---|---|
| Publisher | Atlantic Council of the United States, German Council on Foreign Relations (DGAP) |
| Series Title | DGAP Policy Briefs |
| Series Details | Number 6 |
| Publication Date | September 2021 |
| Content Type | Research Paper |
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Summary: Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement is giving some hope but both sides of the Atlantic will need to confront deeply rooted interests if they want to implement the deal and build a new cooperative tax reform framework. |
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| Source Link |
Link to Main Source
https://dgap.org/en/research/publications/international-corporate-tax-reform
Alternative sources
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| Subject Categories | Taxation |
| Subject Tags | Multinationals |
| Keywords | Tax Avoidance | Fraud | Evasion |
| International Organisations | Organisation for Economic Co-operation and Development [OECD] |
