The global minimum tax : a transformational proposal?

The global minimum tax : a transformational proposal?

The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under...

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Bibliographic Details
Main Author: Randhawa, Dipinder Singh
Other Authors: S. Rajaratnam School of International Studies
Format: Commentary
Language:English
Published: 2021
Subjects:
Social sciences::Political science
Country and Region Studies
International Political Economy
Online Access:https://hdl.handle.net/10356/152546
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Institution: Nanyang Technological University
Language: English
Description
Summary:The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under considerable stress.

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