Starting. G7 finance ministers in early June, followed by heads of state and government at Carbis Bay in Cornwall on June 13, launched a global corporate tax reform. No more racing between big countries to always lower taxes. No more leniency toward tax havens and complex arrangements that allow multinational corporations to evade tax and civic duty. “It is an optimistic and incremental decision,” Rejoice Quebec Brigitte AlbinFounder of TaxCoop, an NGO that campaigns for a fairer tax. “It’s a historic, insufficient and promising agreement – yes all at the same time”, Gabriel Zucman confirmsProfessor of Economics at Berkeley University and President of the European Tax Observatory gradual? Insufficient? Brigitte Allen and Gabriel Zucman are right to make a nuance to the G7 press releases, because the ink wasn’t dry, and we’ve already learned that future rules – as imagined – can spare … Amazon.
What does the reform consist of? Concretely, it has two components. In the language of the Organization for Economic Co-operation and Development (OECD), the organization that technically prepares you, we say two “Pillars”. Pillar 1: Tax multinational corporations where they make their profits, not just in their home country. It is in response to the request of France, the United Kingdom, Italy and many other countries to offer pa
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