Is the international corporation tax reform stalling? Since the agreement of global principles for the taxation of multinationals almost one year ago, the talks brokered by the OECD appear to have lost a lot of their momentum. Last month, the US Congress adopted a minimum 15 per cent rate applicable to a much smaller number of very large multinationals than in the so-called Pillar two of the global agreement brokered by the OECD, and failed to include crucial country-by-country calculations. Meanwhile, EU finance ministers have yet to agree on a directive to implement the measure here.  This is before the…

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