Author: Amedeo Rizzo
Publication: Cambridge International Law Journal Blog
Abstract:
The adoption of the global minimum tax reflects quite an unprecedented level of cooperation in the history of international tax and constitutes a strong signal in the international community, bearing a two-fold message. On the one hand, it shows countries’ willingness and shared effort to prevent tax avoidance in multinational companies. On the other hand, it demonstrates that even on a complex matter like direct taxation, typically the most indispensable national right, a large number of countries have shown an interest in pursuing harmony.
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