Global Corporate Tax Governance: Crisis, Consensus, and Revolution

By Michael F. Motala

The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.

• Format: Hardcover
• Language: English
• ISBN: 1032818948
• ISBN13: 9781032818948
• Release Date: April 2026
• Publisher: Routledge
• Length: 270 Pages
• Weight: 1.28 lbs.
• Dimensions: 0.7" x 6.1" x 9.2"