Global minimum corporate tax – The twilight of tax avoidance for „Big Tech”?

The exponential growth in the importance of the digital economy and the debates surrounding it fill a large part of today’s legal discourse. Demonstrating the unheard-of advance of this new economic segment, a 2018 Commission report found that the largest digital companies had an average annual growth rate of around 14% in the seven years preceding the report, compared to 0.2% for ‘traditional’ transnational companies, and five of the six largest companies in the world were digital companies. Read more… (Márton Ferenc Bak)

Mission of the Blog

Governmental roles are facing new challenges again in the market-based economy. Both the welfare state and the socialistic state aimed to widen the scope of intervention, however their instruments and conditions were very different. In contrary to this situation, reactions of liberalism in the late 20th century and regime changes aimed to minimize the power … Olvass tovább