Why the United States Needs the Global Minimum Tax

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2022

Abstract

This paper explains why the global minimum tax as proposed by the OECD is critical to the US corporate tax.

Recommended Citation

Avi-Yonah, Reuven S., "Why the United States Needs the Global Minimum Tax" (2022). Public Law & Legal Theory Working Papers. 121.
https://repository.law.umich.edu/pub_law_archive/121