The OECD 2021 global reform of Corporate Income Taxation The OECD 2021 global reform of Corporate Income Taxation: After decades of failures, why has a wide international agreement been found?

During many decades, countries failed to reform the international corporation taxation system. In 2021, an agreement, supported by 132 countries has been found at the OECD level. This essay evaluates what are the key elements that explain this agreement. Some structural elements like the increasing of inequalities, or the need to stop race to the bottom in corporation income taxation rate played important roles. The support of the USA is also considered as being decisive to explain this positive outcome.