Is the Age of Corporate Patronage Over?

Neolexvision Blog at

4 Pages Posted: 28 Mar 2021

See all articles by Padmini Subhashree

Padmini Subhashree

Citizens’ Foundation for Policy Solutions

Date Written: August 8, 2020


The debates over the maintenance of tax obligations by multi-national tech companies are gaining ground, especially when national governments are looking everywhere to tap a greater number of revenue-generating sources to be expended towards the cost of managing the pandemic. The right to preserve personal wealth and the socio-economic obligation to pay local communities for their services rendered in the creation of such wealth has been a chancy topic of debate ever since feudal behavior was cast aside. The OECD has, therefore, attempted to find a common ground between those taxing and the ones taxed, by establishing a universal corporate taxing regime. This article provides a brief view of the issues of corporate patronage and whether the age of corporate patronage is over after the pandemic.

Keywords: OECD, Corporate Patronage, Base Erosion and Profit Shifting, BEPS, Tax Laws, Taxation

Suggested Citation

Subhashree, Padmini, Is the Age of Corporate Patronage Over? (August 8, 2020). Neolexvision Blog at, Available at SSRN:

Padmini Subhashree (Contact Author)

Citizens’ Foundation for Policy Solutions ( email )


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