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Скачать или смотреть Global Tax Strategy for Passport Bros

  • Passport Bros
  • 2023-02-21
  • 19
Global Tax Strategy for Passport Bros
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Global Tax Strategy for Passport Bros

136 countries have signed a deal aimed at ensuring companies pay a minimum tax rate of 15%.
The countries behind the global minimum tax rate together account for over 90% of the global economy.
The OECD, which has steered the negotiations, estimates the minimum tax will generate $150 billion in additional global tax revenues annually.
A global deal to ensure big companies pay a minimum tax rate of 15% and make it harder for them to avoid taxation has been agreed by 136 countries, the Organisation for Economic Cooperation and Development said on Friday.

The OECD said four countries - Kenya, Nigeria, Pakistan and Sri Lanka - had not yet joined the agreement, but that the countries behind the accord together accounted for over 90% of the global economy.

Here are the main points of the accord:

Why a global minimum tax rate?
With budgets strained after the COVID-19 crisis, many governments want more than ever to discourage multinationals from shifting profits - and tax revenues - to low-tax countries regardless of where their sales are made.

Increasingly, income from intangible sources such as drug patents, software and royalties on intellectual property has migrated to these jurisdictions, allowing companies to avoid paying higher taxes in their traditional home countries.

The global minimum tax rate and other provisions aim to put an end to decades of tax competition between governments to attract foreign investment.

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