The tax race is not over
The global minimum tax was meant to curb profit shifting. But for many companies, it has primarily become something else: a new and complex reporting system.
The global minimum tax was meant to curb profit shifting. But for many companies, it has primarily become something else: a new and complex reporting system.
This week, NHH researchers will receive publication bonuses for scientific articles published in selected journals on NHH’s and the Financial Times’ publication lists.
`Fragmented tax rules hinder the free movement of goods, services, capital and labour,´ says Theresa Bührle, one of the researchers behind a new EU report that will be presented in Brussels next year.
Theresa Bührle and Elisa Casi: What may seem like a niche phenomenon on Facebook is a well-known problem for those of us who research tax and corporate structuring.