International deal against corporate tax evasion
A minimum rate takes effect next year
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This report examines A minimum rate takes effect next year, setting out the background and the possible consequences.
Observers argue the situation cannot be understood in isolation from the wider frame built over recent months, where political, economic and social factors intersect closely.
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Available data suggests the current trajectory remains open, depending largely on the position of the actors involved and their willingness to negotiate.
One question remains: is this a lasting structural shift, or a passing tremor before things settle back into place?
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