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?.
|Number of pages||9|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 16 Mar 2022|
Bibliographical noteJEL Classification: K34
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