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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 Taxation2025https://doi.org/10.59403/4mznexarticle
ABDC B
Weight
0.37

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.

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https://doi.org/https://doi.org/10.59403/4mznex

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@article{guglielmo2025,
  title        = {{President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures}},
  author       = {Guglielmo Maisto},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/4mznex},
}

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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

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.