The Resource The case for domestic minimum taxes on multinationals

The case for domestic minimum taxes on multinationals

Label
The case for domestic minimum taxes on multinationals
Title
The case for domestic minimum taxes on multinationals
Creator
Subject
Language
eng
Summary
In this article, the author examines the implications of a new rule in the pillar 2 model rules regarding qualified domestic minimum top-up tax. He argues that many countries would benefit from adopting domestic minimum taxes, which would take priority over the global minimum tax under the OECD’s global anti-base-erosion regime
Citation source
In: Tax notes international. - Falls Church. - Vol. 105 (2022), no. 6 ; p. 667-674
http://library.link/vocab/creatorName
Noked, N
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • minimum tax
  • MNE
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • global minimum tax
  • developing countries
Label
The case for domestic minimum taxes on multinationals
Instantiates
Publication
Label
The case for domestic minimum taxes on multinationals
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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