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- Title
The OECD/G20 Inclusive Framework Reaches New Global Agreement on Profit Allocation and Minimum Tax.
- Authors
de Boynes, Nicolas; Wheeler, Isaac J.; Solomon, Andrew P.; Thomson, Andrew; Seichepine, Clémence
- Abstract
The OECD/G20 Inclusive Framework provided further clarity on the future of international tax reform by reaching a new agreement in October 2021. The release updates the Inclusive Framework's statement from July 2021 and elaborates on the structure of Pillars One and Two, which will serve to update international tax laws to reflect the fast-growing digital economy and implement and impose a new global minimum tax on multinational enterprises.
- Subjects
TAX laws; INTERNATIONAL taxation; INTERNATIONAL business enterprises; TAX reform; DOUBLE tax agreements; TAXATION; INTERNATIONAL law
- Publication
Journal of Taxation of Investments, 2022, Vol 39, Issue 2, p51
- ISSN
0747-9115
- Publication type
Article