International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/about/news/press-releases/2023/10/international-community-adopts-multilateral-convention-to-facilitate-implementation-of-the-global-minimum-tax-subject-to-tax-rule.html
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The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including for services.
