President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures
Guglielmo Maisto
What the paper says
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.
1 citation
Evidence weight
0.37
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.16 × 0.4 = 0.06 |
| M · momentum | 0.53 × 0.15 = 0.08 |
| V · venue signal | 0.50 × 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.