Editorial: El País

• The European Union has implemented a minimum 15% corporate tax, resulting from an agreement of 140 countries under the OECD.
• The aim of this system is to ensure that large multinationals pay more taxes where they operate their businesses.
• Countries such as the United States and China have not yet adopted the reform.
• The OECD estimates that the measure will increase tax collection by 9%, generating additional revenues of $220 billion globally.
• Experts warn that the reform will not eliminate tax competition between countries.
• The reform aims to provide States with new sources of income to meet demands for public services and the decarbonization of economies.

Conclusion: The implementation of the minimum corporate tax represents a change in direction in the tax policies of large multinationals, starting a movement towards a more balanced and equitable tax system globally.

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