Observatoire des droits humains (anglais seulement)

Global minimum corporation tax rate: why the argument that it breaches EU law will probably fail

(Version anglaise seulement)

par Rebecca Parry, Professor of Law and Co-Director of the Centre for Business and Insolvency Law, Nottingham Trent University

The commitment by 130 countries to introduce a 15% minimum corporation tax has stirred up objections from some countries that could make it more difficult to implement. Notably Estonia and Hungary contend that the agreement, brokered by the Organisation for Economic Co-operation and Development (OECD), contravenes EU law, potentially causing a problem for the 23 member states which are parties to the agreement.

Estonia and Hungary have…

Lire l'article complet