From: Investment Claims (http://oxia.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved. date: 01 December 2024
- Subject(s):
- Corporations — International investment law — Taxation
This chapter surveys current developments in taxation for the year 2020. The chances of global consensus looked meagre in 2020 but have been revived in early 2021 due to the change in the US administration. As countries look for revenues to fund a sustainable recovery post-COVID, there is an historic opportunity to stop profit shifting by multinationals and put an end to tax competition between countries, which in turn will allow governments to make corporation tax systems more progressive. This chapter takes stock of the current global tax landscape and its implications for international investment.
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