Anmerkungen:
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
Beschreibung:
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