Ending the Race to the Bottom: Analyzing A Recent Global Agreement on Corporate Taxation
https://cjil.uchicago.edu/online-archive/ending-race-bottom-analyzing-recent-global-agreement-corporate-taxation
In October 2021, the Organization for Economic Cooperation and Development announced a global tax agreement that creates a territorial tax system and imposes a 15% global minimum tax. This Comment analyzes the OECD agreement by using case studies of previous multilateral tax proposals to provide historical context and by delving into various criticisms of the agreement.