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Global Corporate Tax Governance: Crisis, Consensus, and Revolution - Global Governance Michael F. Motala
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Global Corporate Tax Governance: Crisis, Consensus, and Revolution - Global Governance
Michael F. Motala
The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.
| Media | Books Hardcover Book (Book with hard spine and cover) |
| Released | April 7, 2026 |
| ISBN13 | 9781032818948 |
| Publishers | Taylor & Francis Ltd |
| Pages | 270 |
| Dimensions | 150 × 220 × 20 mm · 700 g |
