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Which way forward for international corporate taxation? – A trade union reading of the G20/ OECD agreement
PSI has been closely monitoring the G20/OECD negotiations on the reform of international corporate taxation rules. The final agreement is likely to shift existing tax rules in a way that could potentially pave the way for fundamental reform of the international tax architecture. Because of this shift, the global labor movement has not called for an outright rejection of the deal in spite of its many weaknesses. In its present state, the G20 deal is indeed, of limited ambition and continues to reflect tax biases that disadvantage many developing economies.
The transposition of the deal into international treaties and domestic legal orders will be a crucial and complex process. Its implications can vary significantly from one country to another. There is a need to ensure that countries which can get positives to build on the strengths of the deal. Conversely, countries that do not gain from the deal need to find alternatives.

Jul 6, 2022 11:00 AM in Universal Time UTC

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