You may have seen over the weekend that the OECD IF published a statement outlining the principles behind 136 countries’ collective strategy for tackling a habit of Multinational Enterprises (MNEs), namely operating in low-tax jurisdictions. BEPS 2.0 promises a 15 percent global minimum tax rate, backed by a more interventionist global community that seeks to limit tax competition. Will this lead to a fairer distribution of taxing rights with regard to MNEs?

Posted by Accountants' Club at 2021-11-30 17:41:46 UTC