Europe facing the challenge of taxing multinationals: global minimum tax
Journal: Academica-e (Universidad Pública de Navarra)
Year: 2025

In recent decades, international taxation has been shaped by efforts to implement effective measures addressing two key challenges. Firstly, the persistent erosion of national tax revenues caused by the artificial shifting of corporate profits to jurisdictions with little or no taxation. In particular, corporate taxation emerged as a focal point of both public and policy discourse in the aftermath of the global financial crisis of 2008. Multinational Enterprises (MNEs) came under significant scr