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Global Corporate Tax Governance: Crisis, Consensus, and Revolution

by Michael F. Motala
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Current price ₹12,867.00
Original price ₹19,794.00
Original price ₹19,794.00
Original price ₹19,794.00
(-35%)
₹12,867.00
Current price ₹12,867.00

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Book cover type: Hardcover
  • ISBN13: 9781032818948
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Routledge
  • Publisher Imprint: Routledge
  • Publication Date:
  • Pages: 270
  • Original Price: GBP 155.0
  • Language: English
  • Edition: 1
  • Item Weight: 581 grams
  • BISAC Subject(s): International Relations / Trade & Tariffs

This book examines the transformative changes in international corporate taxation from 2008 to 2021, culminating in the landmark October 2021 Agreement that fundamentally altered multinational business taxation.

The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.

Through empirical, comparative, and meta-historical analysis, the author reveals the decisive influence of the Transnational Tax Policy Community (TTPC) as agenda-setter, adviser, and gatekeeper. Despite the TTPC's significant role, the research demonstrates that domestic politics substantially impact implementation and enforcement outcomes.

The work introduces a Dynamic Model of Corporate Tax Governance that not only explains recent revolutionary changes but also predicts future developments in global tax governance, illuminating the ongoing tension between multilateral cooperation and state sovereignty in international taxation.

Michael F. Motala, JD, PhD, is an assistant professor of Law and Political Science at the University of Tulsa College of Law who teaches advanced contracts, securities, taxation, and corporate law, he is an Instructor teaching Federal Income Taxation at Osgoode Hall Law School, York University's Professional Development Program, and serves as the Director, Taxation for the G20 Research Group and the G7 Research Group at the University of Toronto's Munk School of Global Affairs. Michael's primary expertise is in the global governance of international corporate taxation and its intersection with international economic law, and he has taught, conducted advanced research, and studied in the United States, Canada, the United Kingdom, Switzerland and France.

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