President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

In this special issue of the Bulletin for International Taxation, the President of the International Fiscal Association (IFA), Professor Guglielmo Maisto, welcomes participants to the 77th IFA Congress. This article examines key interpretative issues under Pillar Two’s Global Minimum Tax, while also providing additional insights from the 2025 Travelling Lectures Programme held across IFA’s five regions.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2025-09-01
DOI
https://doi.org/10.59403/4mznex
Primary Topic
Fiscal Policy and Economic Growth
Type
article
Field-Weighted Citation Impact
0.00
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article

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Guglielmo Maisto
Bulletin for international taxation
Fiscal Policy and Economic Growth
article

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Guglielmo Maisto
article en

Abstract

In this special issue of the Bulletin for International Taxation, the President of the International Fiscal Association (IFA), Professor Guglielmo Maisto, welcomes participants to the 77th IFA Congress. This article examines key interpretative issues under Pillar Two’s Global Minimum Tax, while also providing additional insights from the 2025 Travelling Lectures Programme held across IFA’s five regions.

Bulletin for international taxationVol. 79(9/10)
Openalex Percentile: Top 69%
Fiscal Policy and Economic Growth
DOISourceOpenAlex
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President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures — Guglielmo Maisto · Bulletin for international taxation (2025) | TGRS Research Map | TGRS