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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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
id sg-ntu-dr.10356-152546
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spelling sg-ntu-dr.10356-1525462023-03-05T17:16:03Z The global minimum tax : a transformational proposal? Randhawa, Dipinder Singh S. Rajaratnam School of International Studies Social sciences::Political science Country and Region Studies International Political Economy 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. Published version 2021-08-30T08:31:45Z 2021-08-30T08:31:45Z 2021 Commentary Randhawa, D. S. (2021). The global minimum tax : a transformational proposal?. RSIS Commentaries, 065-21. https://hdl.handle.net/10356/152546 en RSIS Commentaries, 065-21 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
language English
topic Social sciences::Political science
Country and Region Studies
International Political Economy
spellingShingle Social sciences::Political science
Country and Region Studies
International Political Economy
Randhawa, Dipinder Singh
The global minimum tax : a transformational proposal?
description 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.
author2 S. Rajaratnam School of International Studies
author_facet S. Rajaratnam School of International Studies
Randhawa, Dipinder Singh
format Commentary
author Randhawa, Dipinder Singh
author_sort Randhawa, Dipinder Singh
title The global minimum tax : a transformational proposal?
title_short The global minimum tax : a transformational proposal?
title_full The global minimum tax : a transformational proposal?
title_fullStr The global minimum tax : a transformational proposal?
title_full_unstemmed The global minimum tax : a transformational proposal?
title_sort global minimum tax : a transformational proposal?
publishDate 2021
url https://hdl.handle.net/10356/152546
_version_ 1759855232813105152

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