Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

Journal
Grinberg, I.
European Union; International; OECD; United States
Bulletin for International Taxation 2025 (Volume 79), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In his Klaus Vogel Lecture for 2024, which was given prior to the US elections, Professor Itai Grinberg argues that the OECD’s tax function should return to its origins as a member-driven body and restart member-only meetings of the Committee on Fiscal Affairs, have some member-only meetings regarding Pillar Two and devote a smaller proportion of the OECD’s resources to the Inclusive Framework.