After the OECD-Deal: Transatlantic Cooperation and International Corporate Tax Reform

Awdur (Person) ,
Cyhoeddwr ,
Teitl y Gyfres
Manylion y Gyfres Rhif 6
Dyddiad Cyhoeddi September 2021
Math o Gynnwys

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.

Dolen Ffynhonnell Link to Main Source https://dgap.org/en/research/publications/international-corporate-tax-reform
Ffynonellau amgen
  • https://dgap.org/sites/default/files/article_pdfs/dgap-policy%20brief-2021-06_Corporate%20Tax%20Reform.pdf
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