Has the global minimum tax survived Trump?

It is accepted that international tax competition is harmful. Pascal Saint-Amans writes that US objections have not killed off the 15 percent global minimum tax, but they have altered it and given the US a competitive advantage

    

AI risks for employers and employees

AI-powered transcription tools are increasingly used in the workplace. Aida Ponce Del Castillo argues in an analysis from data protection law and the AI Act that their deployment raises risks both for employees and employers

  

Economic incoherence

EU member states may now exceed deficit limits if the borrowing finances defence. Paolo Surico proposes exempting innovation-related expenditure, rather than procurement, to raise long-run growth while maintaining fiscal responsibility and strategic autonomy

 

The state of competition

Market power has increased across developed economies. Jan De Loecker and Pinelopi Koujianou Goldberg argue that policymakers must recognise the trade-offs in promoting scale, innovation, and competition, and acknowledge concerns that lie outside traditional antitrust mandates

  

AI and systemic risk

AI offers substantial benefits to society. Stephen Cecchetti, Robin Lumsdaine, Tuomas Peltonen and Antonio Sánchez Serrano discuss significant concerns regarding risks to the financial system and propose a mix of competition and consumer protection policies address these vulnerabilities

 

Excellence & innovation in aviation regulation

The Cayman Islands Aircraft Registry provides Total Aircraft Registration Solutions! The Civil Aviation Authority of the Cayman Islands highlight why the Cayman Islands is the jurisdiction of choice for aircraft registrations

Tax

Has the global minimum tax survived Trump?

It is accepted that international tax competition is harmful. Pascal Saint-Amans writes that US objections have not killed off the 15 percent global minimum tax, but they have altered it and given the US a competitive advantage

Balancing profit shifting and investment

The global minimum tax represents the most ambitious international effort in decades to curb profit shifting to tax havens. Katarzyna Bilicka, Michael Devereux and Irem Güçeri argue that profit shifting doesn’t just affect tax revenues, it alters investment incentives, creating fundamental trade-offs that cannot be ignored

Sanctions without borders?

Thematic sanctions are being increasingly used as a foreign policy tool. Henrietta Worthington and Jaime Rosenberg consider the benefits and challenges for multinational organisations operating across jurisdictions

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World Commerce Review Volume 19 Issue 4

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