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After the OECD-Deal: Transatlantic Cooperation and International Corporate Tax Reform
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Forschungsinstitut der Deutschen Gesellschaft für Auswärtige Politik e.V.
Abstract Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement ... view more
Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement is giving some hope but both sides of the Atlantic will need to confront deeply rooted interests if they want to implement the deal and build a new cooperative tax reform framework.... view less
Keywords
OECD; transatlantic relations; taxation; tax policy; trust; multinational corporations; world economy; corporate tax
Classification
Public Finance
International Relations, International Politics, Foreign Affairs, Development Policy
Document language
English
Publication Year
2021
City
Berlin
Page/Pages
15 p.
Series
DGAP Policy Brief, 6
ISSN
2198-5936
Status
Published Version; reviewed
Licence
Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0