Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions

Nathalie Bernasconi-Osterwalder; Sarah Brewin; Suzy H. Nikièma; Thomas Lassourd; Alexandra Readhead

A global minimum corporate tax will require many states to review their policies that may include tax incentives that are locked in by fiscal stabilization clauses.

resources economies

Authors

Nathalie Bernasconi-Osterwalder, Sarah Brewin, Suzy H. Nikièma, Thomas Lassourd, Alexandra Readhead

Published in: Canada

Rights: IISD, IISD

Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions

Authors

Share artifact

Add to list

Citation

Full-page Screenshot