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Global Corporate Tax Governance: Crisis, Consensus, and Revolution - Global Governance Michael F. Motala
Global Corporate Tax Governance: Crisis, Consensus, and Revolution - Global Governance
Michael F. Motala
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.
| Medios de comunicación | Libros Hardcover Book (Libro con lomo y cubierta duros) |
| Publicado | 7 de abril de 2026 |
| ISBN13 | 9781032818948 |
| Editores | Taylor & Francis Ltd |
| Páginas | 270 |
| Dimensiones | 150 × 220 × 20 mm · 700 g |