Scholarship@WashULaw

Document Type

Blog Posting

Publication Date

2022

Publication Title

Tax JOTWELL: The Journal of Things We Like (Lots)

Abstract

The G-7 and G-20 recently announced a “breakthrough” agreement by over 130 countries to adopt and implement a “global minimum tax” proposal. The agreement is reportedly expected to raise over $150 billion in new revenue by closing some of the most notorious tax loopholes in the world; ultimately the deal could reshape global commerce and shore-up beleaguered national finances following the global pandemic. Officials involved in the deal have been quoted as making sweeping statements that the deal was historic, and that it would reshape the global economy, make worldwide taxation fairer, eliminate incentives for corporations to avoid tax, and serve as a clear signal for global justice.

Keywords

Legal Scholarship, International Tax Law

Publication Citation

Adam Rosenzweig, Carving a Path for Legal Scholarship During an Existential Crisis, Tax Jotwell: The Journal of Things We Like (Lots) (Apr. 6, 2022), https://tax.jotwell.com/carving-a-path-for-legal-scholarship-during-an-existential-crisis/

Comments

Cite as: Adam Rosenzweig, Carving a Path for Legal Scholarship During an Existential Crisis, JOTWELL (April 6, 2022) (reviewing Wei Cui, New Puzzles in International Tax Agreements, Tax L. Rev. (forthcoming 2022), available on SSRN)

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