TASC：2021年欧洲全球税制改革报告（英文版）

Global tax reform is now firmly on the political agenda. Building on previous negotiations, countries across the world have recently agreed a number of changes to international taxation. These changes are significant in that they constitute another move toward global cooperation in international taxation. The agreement moves toward a minimum rate of taxation and allocates some taxing rights based on where companies’ revenues are generated. The EU is sure to implement the agreement but also ch