In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?
Continue readingTag: tax policy
Are we arriving on time? An analysis of issues related to the taxation of the metaverse
By Antoni Bergas Forteza
Continue readingThe time it takes to update tax treaties
By Mees Vergouwen & Dirk Broekhuijsen
Continue readingAre G7 countries doing developing countries a favour when levying global minimum taxes?
By Frederik Heitmüller
Continue readingMaking the UN Tax Committee more effective for developing countries
By Abdul Muheet Chowdhary
Continue readingCorporate income taxation and COVID-19 – time to think about a European tax?
By Frederik Heitmüller
Continue readingTsilly Dagan – International Tax Policy: between Competition and Cooperation (Cambridge University Press, 2017)
By Ricardo García Antón
Continue readingThe Interdisciplinary Approach and the Future of International Taxation
By Irma Mosquera Valderrama
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