The Global Minimum Tax and Special Economic Zones
1 minuto Introduction The Pillar Two global anti-base erosion (GloBE) rules were proposed as a tool to ensure thatlarge multinational enterprises (MNEs) pay a minimum level of tax in each jurisdiction wherethey operate (OECD, 2023). The rules require that MNE Groups with an annual consolidatedrevenue of more than EUR 750 million calculate their income, the taxes paid on that income,and determine the effective tax rate (ETR) incurred in each jurisdiction (OECD, 2023).Where the ETR amounts to less than the 15% minimum rate, the MNE Continue lendo→