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Daric and Mesmin Featured by 'Wansquare' on Minimum Tax Rate
Apr 09, 2021Christine Daric and Olivier Mesmin, tax partners in the Paris office, analyse this new measure announced by Janet Yellen in an article for Wansquare.
In order to put an end to tax dumping, the new US Treasury Secretary wants to introduce a minimum tax rate of 21% for companies: how can this be implemented? What position will Europe adopt? The provision is interesting but remains technically complicated.
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