About this document

Global Minimum Tax Reform Overview by fiji jose is a document available to read on EtoBox.

The global minimum tax initiative aims to ensure that multinational enterprises pay a minimum 15% tax rate in every country they operate in starting in 2023. The reform targets situations where MNEs take advantage of differing tax regimes between jurisdictions to avoid paying tax. 136 countries have agreed to the reform through the OECD and G20 to reduce profit shifting to low-tax countries by imposing top-up taxes if subsidiaries are taxed below 15%. The reform consists of income inclusion, undertaxed paym

Author

fiji jose

Language

EN