IISD Policy Brief: Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
By Nathalie Bernasconi-Osterwalder, Sarah Brewin, Suzy Nikièma, Thomas Lassourd, Alexandra Readhead | November 2021 | News, Tax Expenditures
On October 8, 2021, 136 countries agreed to a Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy