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What is MNE Effective Tax Rates Analysis about?

This OECD working paper analyzes the effective tax rates (ETRs) of multinational enterprises (MNEs), revealing that significant low-taxed profits exist not only in low-tax jurisdictions but also in high-tax ones. The study estimates that 12.7% of global profits are taxed below 5%, with high-tax jurisdictions accounting for over half of profits taxed below 15%. The findings highlight the need for a comprehensive understanding of global taxation to inform policy discussions, particularly regarding the Global

Author

Saiful Nizam

Language

EN