The Transformation of International Tax
UVA Law professor Ruth Mason explains why the 2008 recession and the subsequent global effort to curb corporate tax dodging transformed international tax. The lecture marked her appointment as Edwin S. Cohen Distinguished Professor of Law and Taxation. Dean Risa Goluboff introduces Mason. (University of Virginia School of Law, Sept. 10, 2021)
Paper available at bit.ly/3CAxVWZ
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Thank you University of Virginia School of Law for posting this video.
Great presentation. The crux of this is at the end. Basically we have new international tax considerations being discussed and, as of now, are being pushed forward by the OECD. 1) Nexus doesn't require physical presence (or think digital taxes) and 2) Minimum tax 🤷🏼♂️ Maybe 15%?.
Thank you!
Why the mask? You're not standing near anyone