Ifølge Fair Tax Foundation er der – trods store bump på vejen – meget at fejre ved OECD’s globale minimumsskat, der blev aftalt i 2021 og som er ved at blive rullet ud på verdensplan.
I en kommentar henviser Fair Tax Foundation blandt andet til, at de seneste data viser, at selskabsskat igen udgør en voksende andel af skatteindtægterne og nu er på sit højeste niveau i dette århundrede. Det globale kapløb mod bunden for selskabsskattesatser, som fandt sted over de seneste årtier, ser ud til at være stoppet – og der er endda tegn på, at udviklingen er ved at vende.
Den gennemsnitlige selskabsskattesats er netop steget for tredje år i træk, og indførelsen af den globale minimumsskat på 15 % bidrager ifølge Fair Tax Foundation til denne udvikling – den modarbejder den ikke.
UDKLIP:
There has been much lamentation at the announcement on the 5th January 2026 that the 147 countries and jurisdictions that are working together within the OECD Inclusive Framework would grant the United States a ‘Side-By-Side (SBS) Arrangement’ to the 15% global minimum tax that is advancing across the world.
At one end of the political spectrum there are those who say that this a ‘complete sell-out’ and means that US multinationals are no longer subject to the OECD’s global minimum tax anywhere in the world, which will lead to a massive reduction in corporate income tax revenues raised across Europe and in the UK.
Conversely, there are voices bemoaning the fact that the concept of a global minimum tax has not received a stake through the heart in order that nations can re-continue their global race to the bottom on corporate income tax.
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