The Global Minimum Tax and the taxation of MNE profit:
The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, t...
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| Main Author: | |
|---|---|
| Other Authors: | , , , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2024
|
| Series: | OECD Taxation Working Papers
no.68 |
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity. |
| Physical Description: | 1 Online-Ressource (86 Seiten) 21 x 28cm. |
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| indexdate | 2025-03-18T14:28:58Z |
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| language | English |
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| series2 | OECD Taxation Working Papers |
| spelling | Hugger, Felix VerfasserIn aut The Global Minimum Tax and the taxation of MNE profit Felix, Hugger ... [et al] Paris OECD Publishing 2024 1 Online-Ressource (86 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.68 The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity. Taxation González Cabral, Ana Cinta MitwirkendeR ctb Bucci, Massimo MitwirkendeR ctb Gesualdo, Maria MitwirkendeR ctb O'Reilly, Pierce MitwirkendeR ctb |
| spellingShingle | Hugger, Felix The Global Minimum Tax and the taxation of MNE profit Taxation |
| title | The Global Minimum Tax and the taxation of MNE profit |
| title_auth | The Global Minimum Tax and the taxation of MNE profit |
| title_exact_search | The Global Minimum Tax and the taxation of MNE profit |
| title_full | The Global Minimum Tax and the taxation of MNE profit Felix, Hugger ... [et al] |
| title_fullStr | The Global Minimum Tax and the taxation of MNE profit Felix, Hugger ... [et al] |
| title_full_unstemmed | The Global Minimum Tax and the taxation of MNE profit Felix, Hugger ... [et al] |
| title_short | The Global Minimum Tax and the taxation of MNE profit |
| title_sort | global minimum tax and the taxation of mne profit |
| topic | Taxation |
| topic_facet | Taxation |
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