The Global Minimum Corporate Tax: Not high enough, not fair enough*

Jul 24th 2021, C.P. Chandrasekhar
Following years of negotiations, most nations have now agreed on the need of a global minimum corporate tax rate to prevent multinationals from evading taxation in the jurisdictions in which they operate. While this is a step forward, it is disappointingly short of what is needed and possible.
  
* This article was originally published in The India Forum on July 23, 2021.


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