Videos - 08.08.2023 - 15:51 

Peter Hongler on the OECD minimum tax rate

The OECD minimum tax rate should actually limit tax competition among countries. However, in its concrete implementation, there could be difficulties or even chaotic conditions, as its mechanisms contradict aspects of international law. Prof. Dr. Peter Hongler from the Law School of University of St.Gallen explains the background.
Enable This Content

Content required confirmation

Show More