EU Tax Observatory Working Paper on Global Minimum Tax and Profit Shifting
The EU Tax Observatory has published a working paper on the Global Minimum Tax and Profit Shifting, including an analysis of tax data from the Slovak Republic finding that the Pillar 2 global minimum tax could reduce profit shifting by most multinationals and increase Slovak corporate tax revenues by 4%.
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Abstract
We develop a methodology to decompose the tax revenue impact of the globa…
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