Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates
Résumé
In October 2021, 136 countries and jurisdictions agreed on the swift implementation of a major reform of the international corporate tax system.
In this note, we present simulations of the revenue effects of the global minimum tax of 15% laid out in this agreement.
We base our analysis on the most recent country-by-country statistics released by the OECD.
Domaines
Economies et finances
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Note3-Revenue-Effects-of-the-Global-Minimum-Tax-October-2021-1.pdf ( 1 Mo
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