Ireland's Donohoe Has 'Reservations' Over Global Minimum Tax

The video discusses global corporate tax policy, emphasizing the role of small and medium-sized economies. It compares corporate tax rates in OECD countries, highlighting Ireland's position. The debate on establishing a global minimum effective tax rate is explored, considering the implications for different economies. The evolving landscape of tax policy and the role of legitimate tax competition are also discussed.

What is the significance of effective tax rates in the context of corporate taxation?

What challenges are associated with establishing a global minimum effective tax rate?