argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: USA - Minimum corporate tax - national interests

The United States will give the green light to the minimum corporate tax of 15%: it will no longer be “global” but will look to the United States and tax only the national profits of large American companies. What are the consequences on the OECD model of global minimum tax? Moving away from the implementation of the global minimum tax coordinated by the OECD, which represents a separate and distinct model with respect to the standard adopted in the United States: the first aims to prevent multinationals from moving their operations to low-tax havens, the new on the other hand, the “made in USA” tax does not look at world revenues or distribution rules beyond the borders of its own territory.