Bullet is through: from 2023, multinationals in 136 countries must pay at least 15 percent taxes

At least in theory. States such as Nigeria and Sri Lanka have already announced that they will not participate. Not unimportant, just think of oil company Shell, which is active in Nigeria, among other places. Moreover, the ink of the chord has not yet dried or is already simmering. Switzerland, for example, a ‘tax friendly’ country where many multinationals have their headquarters. The Swiss are already saying that they first want to have ‘total legal certainty’; and that they will therefore not be able to implement the agreement as envisaged in two years’ time.

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