Неотдавнашното решение на Унгария да блокира напредъка на директивата на ЕС за прилагане на глобален минимален корпоративен данък привлече значително внимание в целия финансов и политически свят. Last month, Mihály Varga, Hungary’s Minister of Finance, announced his country’s decision to effectively prevent the measure’s implementation at a bloc level.Although Hungary’s opposition has caused political disruption and frustration within the EU, this article does not intend to unpick the political machinations behind Hungary’s stance, but rather to outline the debates surrounding the existing international tax system, and the perceived efficacy of Pillars One and Two.
