Global Tax Deal Archive

TweetShareSharePin0 Shares The Tax Foundation appreciates the opportunity to provide public input on the report being prepared in connection to the resolution adopted by the General Assembly on 30 December 2022 on the “Promotion of inclusive and effective tax cooperation at the United Nations.”[1] We want to point out four key aspects of cross-border tax policy that

TweetShareSharePin0 Shares At a recent G20 meeting of finance chiefs, French Finance Minister Bruno Le Maire declared that the chances of Pillar One succeeding are “slim” and therefore “a digital tax should be extended to the European level as soon as possible.” This analysis of Pillar One’s status is not surprising, and Le Maire’s reaction