@misc{Makowska_Marta._Tax_2021.07.14,
 author={Makowska, Marta.},
 copyright={The Polish Institute of International Affairs (PISM)},
 address={Warsaw},
 howpublished={online},
 year={2021.07.14},
 publisher={The Polish Institute of International Affairs (PISM)},
 language={eng},
 abstract={Along with the effects of the COVID-19 pandemic and digitalisation of the economy, there is growing political pressure from several Member States to communitarise EU tax policy. The ambitious plans outlined by the European Commission (EC) for the coming years must be placed in the wider global context, including the agreement reached in July at the OECD/G20 on establishing a common framework for taxing multinationals. However, the lack of support for this project from Estonia, Ireland, and Hungary in particular puts into question the possibility to implement the EC proposals.},
 title={Tax Ambitions in the EU and Their Global Context},
 type={file},
 keywords={Unia Europejska, polityka podatkowa, integracja europejska, międzynarodowa harmonizacja norm prawa krajowego},
}