The Resource Taxing multinationals : the GloBE proposal for a global minimum tax

Taxing multinationals : the GloBE proposal for a global minimum tax

Label
Taxing multinationals : the GloBE proposal for a global minimum tax
Title
Taxing multinationals : the GloBE proposal for a global minimum tax
Creator
Subject
Language
eng
Summary
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global minimum tax proposal, discusses its benefits and costs, and provides policy recommendations
Citation source
In: Tax management international journal. - Arlington. - (10 January 2020) ; 12 p
http://library.link/vocab/creatorName
Eden, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • GloBE Proposal (OECD)
  • digital economy
  • Pillar 2 (OECD)
  • worldwide income
  • minimum tax
Label
Taxing multinationals : the GloBE proposal for a global minimum tax
Instantiates
Publication
Label
Taxing multinationals : the GloBE proposal for a global minimum tax
Publication

Library Locations

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