Implementing the Global Corporate Minimum Tax: Why are governments so cautious?
"The EU and the US played an important role in encouraging 136 countries to sign up to a global tax deal tabled in October 2021. But a year since the deal was agreed material progress on implementing legislation is hard to find. In the EU, political divisions among EU Member States continue to prevent approval of minimum corporate taxation. The European Commission has pushed toward implementing new rules despite the lack of a clear technical understanding of how the new regime should work in practice."