This paper presents the tax competition landscape, its evolution over time and how this phenomenon has shaped the choices of policies adopted by governments. It argues the reasons why countries are required to implement the global minimum tax and how this tax impacts on low tax jurisdictions.

The impact of the Global Minimum Tax on the tax competition landscape

FACCHI, BEATRICE
2023/2024

Abstract

This paper presents the tax competition landscape, its evolution over time and how this phenomenon has shaped the choices of policies adopted by governments. It argues the reasons why countries are required to implement the global minimum tax and how this tax impacts on low tax jurisdictions.
2023
The impact of the Global Minimum Tax on the tax competition landscape
Global Minimum Tax
Tax competition
Low-tax jurisdiction
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12608/78439