Is the Age of Corporate Patronage Over?

Neolexvision Blog at https://www.aequivic.in/post/is-the-age-of-corporate-patronage-over

4 Pages Posted: 28 Mar 2021

See all articles by Padmini Subhashree

Padmini Subhashree

Citizens’ Foundation for Policy Solutions

Date Written: August 8, 2020

Abstract

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 https://www.aequivic.in/post/is-the-age-of-corporate-patronage-over, Available at SSRN: https://ssrn.com/abstract=3811784

Padmini Subhashree (Contact Author)

Citizens’ Foundation for Policy Solutions ( email )

India

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