The reform of international taxation currently being negotiated at the OECD could generate up to 4% additional global corporate income tax revenues, or $100 billion per year, according to an economic analysis released, Thursday 13 February, by the OECD.
Without presenting the potential gains on a country-by-country basis - which it does not rule out at a later stage of the negotiations - the organisation concludes that the combined effect of Pillar I (digital taxation) and Pillar II (minimum...