Global Minimum Corporate Tax Rate


Around, 136 countries agreed to allocate taxing powers and impose a global minimum corporate tax on large multinational firms, with Kenya, Nigeria, Sri Lanka, and Pakistan abstaining for the time being. Countries aim to put an end to tax competition that has caused global corporation tax rates to decline over the years with the new accord reached at an Organization for Economic Cooperation and Development meeting.

  • Need for Global Minimum Corporate Tax Rate
  • Base erosion and Profit shifting
  • About the Agreement
  • Process
  • Benefits

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