21 January 2026
Accommodation at Any Cost
The OECD opened 2026 with a new deal on the “way forward on [the] global minimum tax package”. The new ‘side-by-side arrangement’ legalises this exceptional position for US companies. The EU has implemented the initial global minimum tax through a Directive, and Member States have implemented the rules domestically. I believe that the amendments to that legislation through the side-by-side deal highlight democratic deficiencies by delegating the formulation of tax norms to international forums. Continue reading >>
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