The international negotiations on a system of effective international minimum taxes on multinational firm profits are ongoing. Such a system has the potential to substantially improve the efficiency of the international tax system. Designing and implementing minimum taxes may prove to be tricky, however, as excessive compliance costs need to be avoided and double taxation risks should be mitigated. These concerns aside, there is a good chance of international agreement as the recent G20 Finance Minister Summit suggests.
CITATION STYLE
Becker, J., & Englisch, J. (2019). International Minimum Taxation of Corporate Profits. Wirtschaftsdienst, 99(9), 642–649. https://doi.org/10.1007/s10273-019-2505-x
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