The Global Minimum Tax Agreement: An End to Corporate Tax Havens?

Authors

Colleen Essid

Files

Description

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.

Publication Date

9-4-2021

Document Type

Article

Disciplines

Law | Tax Law

Recommended Citation

Essid, Colleen, "The Global Minimum Tax Agreement: An End to Corporate Tax Havens?" (2021). SLU Law Journal Online. 73.
https://scholarship.law.slu.edu/lawjournalonline/73