ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX
In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which re...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2021-12-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/RePEc/pdf/2021_3_7.pdf |
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| Summary: | In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which resulted in an agreement in 2021, which provided the introduction of the global corporate minimum tax. This paper presents a number of arguments in favor of introducing this measure by analyzing the literature and empirical research on the taxes paid by the multinational corporations. |
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| ISSN: | 1583-1809 2344-4908 |