The Global Minimum Tax: From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps
Gespeichert in:
| Beteilige Person: | |
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| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Washington, D.C
The World Bank
2022
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| Schriftenreihe: | Other papers
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| Schlagwörter: | |
| Links: | https://doi.org/10.1596/38099 |
| Abstract: | In October 2021, a historic two-pillar international agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS to address the twin challenges of globalization and digitalization. Pillar One will reallocate tax revenues to the country of the consumer. Pillar Two introduces a global minimum effective tax for MNEs (GMT). This paper focuses on implementation of the GMT. It provides an overview of the core GMT rules, examines implementation by countries thus far, evaluates the key policy considerations (including the impact on tax incentives), and provides a framework for evaluation of the implementation options. The paper also makes recommendations on practical steps in the implementation process, including administrative issues and consultation with key stakeholders. These discussions are expected to be particularly relevant for developing countries |
| Umfang: | 1 Online-Ressource |
| DOI: | 10.1596/38099 |
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| indexdate | 2024-12-20T20:00:13Z |
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| spellingShingle | O'sullivan, David The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps Governance Law and Development Macroeconomics and Economic Growth Tax Law Taxation and Subsidies |
| title | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps |
| title_auth | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps |
| title_exact_search | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps |
| title_full | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps David O'sullivan |
| title_fullStr | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps David O'sullivan |
| title_full_unstemmed | The Global Minimum Tax From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps David O'sullivan |
| title_short | The Global Minimum Tax |
| title_sort | the global minimum tax from agreement to implementation policy considerations implementation options and next steps |
| title_sub | From Agreement to Implementation - Policy Considerations, Implementation Options, and Next Steps |
| topic | Governance Law and Development Macroeconomics and Economic Growth Tax Law Taxation and Subsidies |
| topic_facet | Governance Law and Development Macroeconomics and Economic Growth Tax Law Taxation and Subsidies |
| url | https://doi.org/10.1596/38099 |
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