Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax

The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global minimum tax proposal, discusses its benefits and costs, and provides policy recommendations

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Year of publication:	2020
Authors:	Eden, Lorraine
Publisher:	[2020]: [S.l.] : SSRN
Subject:	Multinationales Unternehmen \| Transnational corporation \| Welt \| World \| Unternehmensbesteuerung \| Corporate taxation \| Steuerharmonisierung \| Tax harmonization \| Steuertarif \| Tax rate \| Globalisierung \| Globalization \| Steuerpolitik \| Tax policy

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Extent:	1 Online-Ressource (10 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Lorraine Eden. "Taxing Multinationals: The GloBE Proposal for a Global Minimum Tax." Tax Management International Journal. Vol. 49, No. 1, 01/10/2020. Copyright 2020 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 10, 2020 erstellt
Classification:	F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; K34 - Tax Law ; K42 - Illegal Behavior and the Enforcement of Law ; K33 - International Law ; L11 - Production, Pricing, and Market Structure Size; Size Distribution of Firms
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012846403