ECONOMY - FINANCE / Taxation

OECD tax reform could put small open economies at disadvantage, according to study by ECIPE

Brussels, 08/09/2020 (Agence Europe)

International tax reform, the subject of work by the OECD (see EUROPE B12553A16) could have “unintended” and “undesired consequences” for small open economies, especially those hosting innovative and internationally competitive firms, according to a new study by the European Centre for International Political Economy (ECIPE), published on Tuesday, 8 September.

Narrowing tax rate differentials between high-tax jurisdictions, which have, for the most part, very large countries and...