Tax Incentives and the Global Minimum Corporate Tax: Reconsidering Tax Incentives after the GloBE Rules
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
下载链接：
https://www.oecd.org/en/publications/tax-incentives-and-the-global-minimum-corporate-tax_25d30b96-en.html
下载链接
链接失效反馈官方服务：
资源简介：
In October 2021, the international community agreed a landmark deal on the two-pillar solution to the tax challenges arising from the digitalisation and the globalisation of the economy. As part of this plan, Pillar Two establishes a global minimum effective corporate tax rate of 15% for large multinational enterprises (MNEs) which has important...
