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How best to minimize conflicts between the Global Anti-Base Erosion tax rules and international investment agreements

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  • Kuźniacki, Błażej

Abstract

This Perspective focuses on the thorny interplay between the global minimum tax regime and the global investment regime. Within that 'niche' of a high level of complexity and thus specialization, the Perspective answers the question: how best to minimize conflicts between those regimes.

Suggested Citation

  • Kuźniacki, Błażej, 2025. "How best to minimize conflicts between the Global Anti-Base Erosion tax rules and international investment agreements," Columbia FDI Perspectives 413, Columbia University, Columbia Center on Sustainable Investment (CCSI).
    • Handle: RePEc:zbw:colfdi:321911
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