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Global Corporate Tax Governance : Crisis, Consensus, and Revolution. グローバルな法人税のガバナンス
・ISBN 978-1-032-81894-8 hard GB£ 171.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-003-50851-9
| 著者・編者 | Motala, Michael F., |
|---|---|
| シリーズ | Global Governance |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2026.04 |
| ページ数 | 270 pp. |
| 言語 | ENG |
| ニュース番号 | ＜763-223 763-413＞ |
解説
This book examines the transformative changes in international corporate taxation from 2008 to 2021, culminating in the landmark October 2021 Agreement that fundamentally altered multinational business taxation.
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.
Through empirical, comparative, and meta-historical analysis, the author reveals the decisive influence of the Transnational Tax Policy Community (TTPC) as agenda-setter, adviser, and gatekeeper. Despite the TTPC's significant role, the research demonstrates that domestic politics substantially impact implementation and enforcement outcomes.
The work introduces a Dynamic Model of Corporate Tax Governance that not only explains recent revolutionary changes but also predicts future developments in global tax governance, illuminating the ongoing tension between multilateral cooperation and state sovereignty in international taxation.