Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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Countries like Estonia, Italy and Spain have shown what can be done but more can be achieved by a coordinated approach.

Short answer is much! With COVID-19 magnifying inequities and inequalities between and among countries, politicians need to show that the cost of the current health and economic crisis are being fairly shared and in particular that MNE and HNWI are paying their “fair” share of taxes, especially as we enter the exit phase of the crisis which will see countries having to increase their taxes.

Governments already are under pressure to ensure that traditional bricks and mortar companies are not being disadvantaged by our tax rules (that reminds me of the debate at the turn of the 20th century on relative taxation of horses and cars! And we know who won that debate).

Also recent data suggest that the problem with the GAFA is not so much that their Global tax burden is lower than that of traditional businesses but that the tax is paid in the US not in the countries where they operate. It’s also important that EU MNE are not at a competitive disadvantage vis-a-vis MNE from third countries such as China and the US which is why a global consensus is important.