The long and winding road to global corporate tax justice – Alex Cobham

More than 130 countries and jurisdictions have now signed up in principle to outline proposals to reform international corporate tax rules. These proposals—and in particular, the global minimum corporate-tax rate envisaged—would represent the biggest change for a century. But the reforms, now driven by the United States under Joe Biden, are also proving highly divisive, globally and within the European Union. That has potentially important implications for the tax rules and EU-US relations.


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