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From trickle down to pay up: a billionaires' tax proposal
The International Family Offices Journal
Vol. 9 - Iss. 2 pp. 41–44
Dec 2024
ESG considerations were central to the recent G20 summit, at which a key agenda item was a minimum tax for billionaires. This is reviewed by Mark Summers and Christopher Gothard and will be of critical importance to family offices, which are often consciously structured around the variations between different jurisdictions' tax policies - the proposal considered at the summit would bring this planning to an end.