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Körperschaftsteuer 1 Multinationales Unternehmen 1 Steuerreform 1 Steuertarif 1 Unternehmensbesteuerung 1 Welt 1 corporate taxation 1 effective tax rate 1 minimum effective tax rate 1 minimum tax 1 multinational enterprise 1 tax reform 1
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Working Paper 1
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English 1
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Cobham, Alex 1 Faccio, Tommaso 1 Garcia-Bernardo, Javier 1 Jansky, Petr 1 Kadet, Jeffery 1 Picciotto, Sol 1
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IES Working Paper 1
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EconStor 1
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A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
Cobham, Alex; Faccio, Tommaso; Garcia-Bernardo, Javier; … - 2021
rate, but progress towards international agreement remains stalled. Our proposal for a minimum effective tax rate (METR …. More recently, countries have committed also to ensure that MNEs' global profits are subject to a minimum effective tax …
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