How best to minimize conflicts between the Global Anti-Base Erosion tax rules and international investment agreements

Błażej Kuźniacki

No 413, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: This Perspective focuses on the thorny interplay between the global minimum tax regime and the global investment regime. Within that 'niche' of a high level of complexity and thus specialization, the Perspective answers the question: how best to minimize conflicts between those regimes.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:321911

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