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It’s time for Pillar 3: a global excess profits tax for COVID-19 and beyond

Tijdschriftbijdrage - Tijdschriftartikel

In this article, the authors consider proposals to rebuild revenue coffers using excess profits taxes during the COVID-19 pandemic and argue that, owing to emerging global tax data, norms, and governance structures, a global excess profits tax has better prospects than a series of unilateral measures.
Tijdschrift: Tax notes international
ISSN: 1048-3306
Volume: 98
Pagina's: 507 - 510
Jaar van publicatie:2020
Trefwoorden:A2 Journal article
Toegankelijkheid:Open