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The June 2021 OECD Global Tax Agreement between countries advocates for a Global Minimum Corporate Tax (GMT) rate of 15%. In this article, Colleen Essid argues that if the negotiating countries manage to overcome roadblocks from countries such as Ireland and the potential hurdle of U.S. congressional approval, the GMT could mean the end of the modern-day tax haven.
Law | Tax Law
Essid, Colleen, "The Global Minimum Tax Agreement: An End to Corporate Tax Havens?" (2021). SLU Law Journal Online. 73.