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International tax debate moves from digital focus to global minimum
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International tax debate moves from digital focus to global minimum

International corporate tax reform is coming closer if countries can set aside their differences and work for progress rather than the perfect deal.

Rebecca Christie
Bruegel, 2021
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Editorial Rating

7

Qualities

  • Analytical
  • For Experts
  • Hot Topic

Recommendation

Achieving broad global agreement on corporate taxation hasn’t been easy. National priorities and political rigidities stymie the ability to reach common ground, but recent reports that the G7 countries have agreed to a 15% minimum global tax rate indicate that progress is possible. In this insightful analysis, issued just days before the G7 announcement, policy expert Rebecca Christie offers business professionals some important highlights of the OECD’s tax plan.

Take-Aways

  • Opinions differ on ways to increase global corporate tax revenue.
  • The OECD has adopted a dual approach to a taxation arrangement.
  • Collaboration is the prudent way to achieve global tax justice.

About the Author

Rebecca Christie is a nonresident fellow at Bruegel.

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