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why plans to set a global rate are too complicated and need a new approach

  • Written by: Carlo Garbarino, Professor of Taxation, Director of the Tax and Accounting Observatory, Bocconi University
why plans to set a global rate are too complicated and need a new approachShutterstock/metamorworks

Back in 2021, the world’s richest countries announced plans to agree and enforce a minimum rate of corporation tax. The idea was to solve the problem of large companies generating huge revenues but paying very little tax into the public purse.

But the Organisation for Economic Co-operation and Development (OECD) rece...

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