Towards a “2020s Compromise” in International Business Taxation: Reflections on an Emerging New Tax Paradigm

Maarten de Wilde*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademic

1 Citation (Scopus)

Abstract

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?.

Original languageEnglish
Pages (from-to)207-215
Number of pages9
JournalBulletin for International Taxation
Volume76
Issue number4
DOIs
Publication statusPublished - 16 Mar 2022

Bibliographical note

JEL Classification: K34

Publisher Copyright: © The Authors.

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