Legal Innovation Program
The Impact of “a Minimum Corporate Tax Rate of 15 Percent” -Global Tax Governance [in Japanese]
DateNov./Dec. 2021
BibliographyDiplomacy (Gaiko)
Summary A minimum tax rate of 15 percent is not a sufficient level to end tax competition. In order to effectively address the issue of international taxation, it is necessary to take advantage of the opportunity to discuss international adjustments.