![](https://4liberty.eu/phidroav/2021/07/Reymerswaele_Two_tax_collectors-e1627466958673-230x300.jpg)
Minimum Corporate Income Tax: When Fallacies Lead to Failures
The European Union is debating a directive that would place a minimum effective corporate income tax (CIT) of 15 percent on large-scale company groups. The directive is expected to address tax challenges caused by digitalization.