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Articles on global minimum corporation tax
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New research shows that companies are shifting record amounts of their profits to tax havens, despite a global effort to crack down on the practice.
A less inclusive approach may be the most practical.
Estonia and Hungary are arguing that EU member states cannot legally implement the OECD agreement on corporation tax.
To weigh the prospects of a transformation, it pays to look at the markets.
Not content with swinging behind a global digital tax, now the US treasury secretary wants to put paid to bargain corporation tax rates in general.
Top contributors
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Associate Professor of Economics, University of California, Berkeley
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Associate professor, University of Sheffield
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Professor of Law and Co-Director of the Centre for Business and Insolvency Law, Nottingham Trent University
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Professor of Taxation, Director of the Tax and Accounting Observatory, Bocconi University
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Professor of International Politics, City St George's, University of London
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External Lecturer of Economics, University of Copenhagen
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Producer, The Conversation Weekly Podcast, The Conversation
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Professor, Director, Norwegian University of Life Sciences
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Assistant Professor of International and European Tax Law, University of Antwerp