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Understanding The Global Minimum Effective Tax on Multinationals -Pillar 2: General Principles, Overview and Scope.pdf

This document presents a deep-dive on the rules of the new global minimum tax on multinationals (Pillar 2) that is being developed by the OECD Inclusive Framework. This work is supported by the Global Tax Program of the World Bank.

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  • Understanding The Global Minimum Effective Tax on Multinationals -Pillar 2: General Principles, Overview and Scope.pdf

  • 4/22/2022 12:00:00 AM

  • 8/16/2022 12:00:00 AM

  • Cristian Lucas-Mas ,Ana Cebreiro Gomez

  • Presentation

  • English

  • World

  • Macroeconomics and Economic Growth,Fiscal & Monetary Policy,Macro-Fiscal Policy,Tax Policy,Tax Law,Tax Havens,Tax Administration,Revenue Administration

  • This document presents a deep-dive on the rules of the new global minimum tax on multinationals (Pillar 2) that is being developed by the OECD Inclusive Framework. This work is supported by the Global Tax Program of the World Bank.

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