Business, Management and Accounting
3 years ago

Global minimum tax to end corporate tax evasion and tax competition.

Public Policy Review
Fight against Tax Havens and International Tax Law —New Taxing Right and a Global Minimum Tax—
Naoki Oka

Paper Summary

Global corporate tax revenue is disappearing because companies are moving profits to tax havens. A new plan introduced in 2020 aims to tax the combined income of multinational companies and set a global minimum tax rate. This could help prevent tax competition and reduce corporate tax rates.

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