Is the Organisation for Economic Co-operation and Development’s 2021 Tax Deal Fair?
نویسندگان
چکیده
In October 2021, the Inclusive Framework of Organization for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as major step towards fair effective global corporate system. this article, we question verdict. We analyse deal on basis three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect promotion fiscal autonomy countries, limitation distributive relational inequalities. argue that is unlikely to lead substantial improvement in fairness. do, however, welcome deal’s recognition need unitary entities subject minimum rate. creates opportunities fairer reforms should be pursued through more inclusive decision-making process. JEL codes: F230, H260.
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ژورنال
عنوان ژورنال: LSE public policy review
سال: 2022
ISSN: ['2633-4046']
DOI: https://doi.org/10.31389/lseppr.72