Can I read Global Minimum Tax Impact on Competitiveness on EtoBox?
Global Minimum Tax Impact on Competitiveness by Dewi Arumsari is a document available to read on EtoBox.
What is Global Minimum Tax Impact on Competitiveness about?
The Global Minimum Tax (GMT) mandates that multinational enterprises with global revenues exceeding EUR 750 million pay a minimum tax rate of 15%. The rules include an Income Inclusion Rule (IIR) for parent jurisdictions and a Undertaxed Payment Rule (UTPR) for other jurisdictions to collect top-up taxes. The focus shifts from tax incentives to the overall quality of the investment ecosystem, particularly impacting Indonesia and Special Economic Zones (SEZs).
- Author
- Dewi Arumsari
- Language
- EN