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Michael F. Motala

Global Corporate Tax Governance: Crisis, Consensus, and Revolution

Global Corporate Tax Governance: Crisis, Consensus, and Revolution

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  • More about Global Corporate Tax Governance: Crisis, Consensus, and Revolution

Format: Hardback
Length: 270 pages
Publication date: 07 April 2026
Publisher: Taylor & Francis Ltd

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.

Weight: 700g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032818948

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