The Minimum Rate Tax of Corporate Tax: The Deal of G7

Abstract

This article aims to show some important aspects over the deals of countries of G7 regarding a minimum corporate tax of 15% or similar percentage. In an ideal stage, it can be an interesting approach but there are several aspects, treaties, special taxes law, taxes sovereignties, etc. which collide with that project. For that reason, this article tries to show a modest exposure over some obstacles that this proposal will find without trying to limit the matter and casuistry that the study will represent in its entire dimension by the experts in the field