The OECD has published a taxation working paper on The Global Minimum Tax and the taxation of MNE profit. Among other things, the paper finds that the Global Minimum Tax is estimated to increase global corporate income tax revenues by up to USD 192 billion per year. The paper was published in connection with the webinar held on 9 January 2024 to provide an update of the economic impact assessment of the Global Minimum Tax.
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Abstract
The Global Minimum Tax (GMT) introduces significant…