The Single Tax Principle

Key Points

• The aim is to analyze the content and implications of the single tax principle in international tax law.
• Examined the relationship of the single tax principle to established tax principles.
• Explored practical implications of the global minimum tax derived from the single tax principle.
• Provided insights from the European Union's experience regarding the single tax principle.
• Identified challenges to the viability of the single tax principle in the fragmented international tax landscape.
• Discussed the relevance of the global minimum tax as a potential solution.
• Highlighted lessons learned from the EU's application of the single tax principle.

Abstract