EU and International Income Tax Coordination After the Pandemics: It Is Time to Take It Personal

Abstract

Traversa argues that it is the time to take personal the European Union and international income tax coordination after the COVID-19 pandemic. In troubled times, focus should be on essentials, and tax policy is no exception. What the world has endured in 2020 and a half has shaken the foundations of the social life. In many countries, prolonged lockdowns have not only strained the economy, they have taken a heavy toll on psychological welfare and human relationships in an unprecedented way. During this time, much of the international tax debate has focused on macropolitical issues such as new sources of financing for budgets running in deficit, taxation on multinational companies, and tax instruments to mitigate climate change. Those are worthy objectives, and progress that has been made should certainly be welcomed.