The global minimum tax : a transformational proposal?
The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under...
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| Format: | Commentary |
| Language: | English |
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2021
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| Online Access: | https://hdl.handle.net/10356/152546 |