Rifat Azam (Interdisciplinary Center Herzliya; Google Scholar), The Global Minimum Tax and Intra Western Tax Competition, 44 Berkeley J. Int’l L. __ (2026):
This article provides a critical and timely analysis of the Global Minimum Tax (GMT) in the context of intra-Western tax competition, following the recent executive order by President Trump disavowing prior U.S. commitments to the OECD's Global Tax Deal. Initially hailed as a landmark in international cooperation, the GMT reveals deeper geopolitical dynamics, including the persistence of Western dominance and emerging conflicts between the United States and Europe.
The article argues that the GMT represents less a triumph of multilateralism and more a strategic maneuver within a fragmented international economic order. It explores the divergent interests of Western powers, with the European Union pursuing strategic autonomy and the United States grappling with domestic legislative gridlock and shifting policy priorities.
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