Global Minimum Tax Reform and the Future of Tax Competition

Journal
Chen, J. (Jingxian); Chow, W.
International; OECD
Bulletin for International Taxation 2023 (Volume 77), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article focuses on the effects of global minimum tax reform on tax competition. It also discusses whether the new tax competition landscape will become more equitable and efficient, and, if not, how the OECD’s Inclusive Framework can better address these problems in the future.