Effective tax rates of MNEs: New evidence on global low-taxed profit
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also...
