We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.
The International Tax Revolution offers the first comprehensive analysis of the profound changes in international taxation over the past decade, culminating in the landmark October 2021 agreement by over 140 countries to implement a global corporate minimum tax and modify profit allocation and nexus rules for the digital economy. The book provides a historical narrative of how the original International Tax Regime (ITR) crumbled under the pressures of globalization and tax competition between 1980 and 2008, and how the financial crisis of 2008-2010 and subsequent cuts to social welfare programs spurred governments to adopt new approaches to taxing multinational corporations. Chapters explore the impact of globalization and tax competition on countries' ability to provide a social safety net for their citizens, and outline how the world has come together to limit such competition, modify the outdated rules, and promote greater equity in the global tax system.
Loading metrics...
* Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.
Usage data cannot currently be displayed.
Accessibility compliance for the PDF of this book is currently unknown and may be updated in the future.