Wilde, Martín de
Towards a “2020s compromise” in international business taxation reflections on an emerging new tax paradigm electrónico / Martín de Wilde
Resumen.
This article reflects on the recent developments surrounding the political agreement reached on 8 October 2021 within the Inclusive Framework on a reform of the international business taxation. With this “2020s Compromise” in the making, have we arrived at the solution to the issues involving the taxation of multinational firms?
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
IMPUESTO DE SOCIEDADES
ARMONIZACION FISCAL
Bulletin for International Taxation 0007-4624 v. 76, n. 4, 2022, p. 207-215
Towards a “2020s compromise” in international business taxation reflections on an emerging new tax paradigm electrónico / Martín de Wilde
Resumen.
This article reflects on the recent developments surrounding the political agreement reached on 8 October 2021 within the Inclusive Framework on a reform of the international business taxation. With this “2020s Compromise” in the making, have we arrived at the solution to the issues involving the taxation of multinational firms?
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
IMPUESTO DE SOCIEDADES
ARMONIZACION FISCAL
Bulletin for International Taxation 0007-4624 v. 76, n. 4, 2022, p. 207-215