From double taxation to double non taxation: the global minimum tax (1st December 2023)

Since its establishment in 1919, the International Chamber of Commerce has
advocated for stable and transparent tax policies, endorsing initiatives such as
the BEPS project and the global minimum tax. The international tax debate,
despite encountering some resistance within the OECD, increasingly involves
developing countries, which express support for a United Nations-led framework
convention on taxation. Against this backdrop, the European Commission
is confronted with legal challenges concerning the protection of fundamental
freedoms and the regulation of state aid.