The landscape of International Tax Law has been deeply redefined by the introduction of the Global Minimum Tax framework. This paradigm shift challenges the traditional notion of fiscal sovereignty, by imposing a new approach to addressing base erosion and profit shifting issues based on co- ordination and collaboration among States. Despite initial concerns regarding its impact on tax appeal, the adop- tion of coordinated international standards signifies a crucial step towards addressing cross-border economic challenges while preserving national tax sovereignty itself. Through a comparative analysis across different jurisdictions, this ar- ticle aims to highlight how different countries are implementing these stan- dards and the consequent impact on global tax governance.
Pillar Two: a Comparative Analysis of Global Minimum Tax, between Nash Equilibrium and Policy Concerns
Giorgio Antonio Autuori
2024-01-01
Abstract
The landscape of International Tax Law has been deeply redefined by the introduction of the Global Minimum Tax framework. This paradigm shift challenges the traditional notion of fiscal sovereignty, by imposing a new approach to addressing base erosion and profit shifting issues based on co- ordination and collaboration among States. Despite initial concerns regarding its impact on tax appeal, the adop- tion of coordinated international standards signifies a crucial step towards addressing cross-border economic challenges while preserving national tax sovereignty itself. Through a comparative analysis across different jurisdictions, this ar- ticle aims to highlight how different countries are implementing these stan- dards and the consequent impact on global tax governance.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
