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Expert briefing
Publication date: 20 September 2021
More than 130 countries have agreed rules to allow the minimum taxation of excess corporate profits and a formula for allocating revenue shares by country. However, several EU…
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DOI: 10.1108/OXAN-DB264206
ISSN: 2633-304X
Keywords
Geographic
Topical
Expert briefing
Publication date: 24 May 2021
Political pressure for tax reform has increased as many large tech firms, in particular, have made large profits during the pandemic, and many countries need to raise tax revenues…
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DOI: 10.1108/OXAN-DB261648
ISSN: 2633-304X
Keywords
Geographic
Topical
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