Global corporate tax governance: crisis, consensus, and revolution
Auteur :
Motala, Michael F.
Éditeur :
Taylor & Francis Ltd
ISBN :
9781032818948
Date de publication :
7 avr. 2026
Dimensions :
23,4 x 15,6 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.