It seems today as if the whole world is dominated by the COVID-19 pandemic. In their battle against the virus, governments are spending huge amounts of money on health care, in supporting their people and trying to relaunch the local economy. We can expect that in the near future, the same authorities will look for new revenues to offset these expenditures: more than ever, they will compete for a fair share of national income tax on the worldwide profits of multinational enterprises (MNEs).
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