The Global Minimum Tax and the taxation of MNE profit
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-global-minimum-tax-and-the-taxation-of-mne-profit_9a815d6b-en.html
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资源简介：
The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce...
