THE HOLE IN THE GLOBAL MINIMUM TAX
Topic : international taxation
Sub-Topic : tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties
Resource Type : publication
Geographic_Area : global south
Level : advanced level
Language_Proficiency : high language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : no
publication
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doc,pdf,excel
Is Article shows that the global minimum tax might make tax
competition more intense. While the global minimum tax restricts competition for
profit, it amplifies competition for investment.
is Article provides the first analysis of
this trade-off, suggesting surprising reforms to the global minimum tax and illuminating
broader issues in tax policy and legal theory.
Topic : international taxation
Sub-Topic : tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties
Resource Type : publication
Geographic_Area : global south
Level : advanced level
Language_Proficiency : high language proficiency
Data_Bandwidth : low databandwith
Cost : free
Language : English
Subtitled : no