towards a global minimum tax rate

The global minimum tax: A great beginning despite inbuilt biases

The global minimum tax will affect less than 10,000 large companies, but the 15% tax could raise an additional $150 billion for national governments. Read more »
exports

Can multinationals negate progress towards a just global tax regime

Transfer pricing: The recent OECD-UNDP initiatives can lead to a new model of taxation of multinational corporations. Read more »