關於 oecd corporate tax ，我們在網路上蒐集到這些相關的討論、資訊與評價

#11. OECD releases Pillar Two model rules for domestic ...

... in the implementation of a landmark reform to the international tax ... will introduce a global minimum corporate tax rate set at 15%.

#12. Corporate Tax Rates Around The World(2021) - Tax Foundation

The average top corporate rate among EU27 countries is 21.30 percent, 23.04 percent among OECD ...

#13. Build Back Better and OECD Corporate Tax Agreement Would

The 2017 tax law lowered the corporate tax rate from 35 percent to 21 percent and fundamentally changed how the United States taxes the income ...

#14. Questions and Answers on Minimum corporate taxation

2021年12月22日 — ... Directive on the OECD Pillar 2. This is because such entities are usually exempt from domestic corporate income tax in order to preserve ...

#15. Fundamental Reform of Corporate Income Tax - OECD iLibrary

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates ...

#16. OECD deal imposes global minimum corporate tax of 15%

OECD deal imposes global minimum corporate tax of 15% ... Almost 140 countries have taken a decisive step towards forcing the world's biggest ...

#17. OECD reaches deal on corporate tax after Ireland agrees

World leaders reach landmark deal on a global corporate tax rate ... The Organization for Economic Cooperation and Development on Friday announced ...

#18. Global minimum corporate tax rate deal reached: OECD

A global deal to ensure big companies pay a minimum tax rate of 15% and make it harder for them to avoid taxation has been agreed by 136 ...

#19. OECD cheers 'major victory' as holdout countries back ...

The OECD-brokered deal, which sets a global tax of 15 percent, is aimed at stopping international corporations from slashing tax bills by ...

#20. OECD corporate tax proposals 'very disappointing' for ...

“The OECD is attempting to redesign two crucial areas of corporate tax in response to the new digital era of global trade and commerce – how much tax should a ...

#21. Global minimum corporate tax rate - Wikipedia

The committee's proposal, of a 30% minimum tax, was however not implemented. In 2019, the OECD, an intergovernmental association of mostly rich countries, began ...

#22. Global corporate tax reform is on the way

Under the auspices of the OECD , 137 countries (as of 28 December 2021) have reached an agreement on a fair allocation of taxing rights and a global minimum ...

#23. Nations agree to 15% minimum corporate tax rate - BBC News

The Organisation for Economic Cooperation and Development (OECD), an intergovernmental organisation, has led talks on a minimum rate for a ...

#24. The True Cost of Global Tax Havens – IMF F&D

Because the main corporate users of tax havens are large financial institutions ... So the Organisation for Economic Co-operation and Development (OECD), ...

#25. Corporate Tax Negotiations at the OECD: What's at ... - ICTD

The Financial Times described them as 'a global shake-up of corporate taxation', while according to the International Tax Review, 'the OECD has stunned the tax ...

#26. Corporate tax rates table - KPMG International

Corporate tax rates for 2011 - 2021 ; OECD average, 22.81, 22.88, 23.12, 23.53 ; South America average, 27.18, 27.36, 27.39, 28.20 ...

#27. Corporate Tax Statistics | Compare your country

Country Statutory Corporate Tax Rates, %, 2021 Effective Average Tax Rates, %, 2020 MLTMalta 35 28.2 BRABrazil 34 27.3 NAMNamibia 32 –

#28. Ireland joins OECD International Tax agreement - gov.ie

Landmark agreement will address global tax challenges of digitalisation · Global minimum effective corporation tax rate of 15% for multinationals ...

#29. Global 15% corporate tax rate finalized, OECD says - Anadolu ...

The global system of imposing a minimum 15% tax rate on multinational corporations from 2023 was finalized on Friday, the Organisation for ...

#30. Swiss cautious about new OECD tax deal - SWI swissinfo.ch

Switzerland, home to many big multinationals, has an average corporation tax rate of just under 15%, but some of its individual low-tax cantons ...

#31. OECD close to final global deal on corporate tax - Financial ...

The majority of the world's countries are nearing a milestone on a historic deal led by the OECD that will make international companies pay ...

#32. International corporate tax reforms: what could the OECD deal ...

International corporate tax reforms: what could the OECD deal mean for lower-income countries? Working papers.

#33. 'Historic' global minimum corporate tax rate formally endorsed ...

The Inclusive Framework agreement is intended to curb the decades-long decline in corporate tax rates globally. The OECD estimates that the ...

#34. Global Agreement Reached on Minimum Corporate Tax Rate

OECD Agrees on Global Minimum Corporate Tax Rate · The rate is set at 15% and will not be raised. · Corporations are to pay tax wherever they ...

#35. Is the OECD/G20 International Corporate Tax Reform Fair?

... (OECD) announced that 136 countries have adopted its two-pillar proposal to reform the taxation of multinational enterprises (MNEs).

#36. (PDF) Corporate tax revenues in OECD countries - ResearchGate

PDF | This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A..

#37. Is There a Leak in the OECD's Global Minimum Tax Proposals

Top-up taxation comes into play if and to the extent that the effective tax rate in a country is below the minimum level. Then, corporation tax ...

#38. OECD releases corporate tax statistics publication (third ... - EY

The average combined (central and sub-central government) statutory corporate income tax rate for all covered jurisdictions declined from 20.2% ...

#39. 136 countries agree to global minimum tax for corporations in ...

While the OECD has trumpeted the agreement as a “major victory,” civil society groups have slammed the deal for pandering to tax havens at the ...

#40. OECD consults on “GloBE” global minimum corporate tax rate

This proposal represents Pillar Two of the OECD's two-pronged approach to “addressing the tax challenges of the digitalisation of the global economy”.

#41. Wherefore the OECD's global corporate tax deal? - The Irish ...

The OECD deal includes two parts – the 15 per cent minimum tax rate and a change in where big multinationals pay some tax. It was a delicate ...

#42. Nearly 140 countries agree on global minimum corporate tax ...

The agreement was announced by the Paris-based Organization for Economic Co-operation and Development (OECD), which hosted the talks that led to ...

#43. More than 100 countries reach global deal for 15 per cent ...

abc.net.au/news/global-minimum-tax-deal-oecd-explainer/100527120 ... a global minimum corporate tax rate of at least 15 per cent for very ...

#44. OECD: Global corporate minimum tax moves forward - The ...

The 15 percent corporate tax is expected to generate a global total of $150 billion in new tax revenues. The Biden administration says it will ...

#45. Global Tax Agreement Will Set 15% Minimum Rate - The New ...

More than 130 countries agreed to set a minimum tax rate of 15 percent as governments look to end a race to the bottom on corporate ...

#46. OECD says deal reached on global minimum corporate tax rate

A global deal to ensure big companies pay a minimum tax rate of 15 per cent from 2023 has been agreed by 136 nations, marking a major reform ...

#47. What Does the Global Minimum Tax Deal Mean for ...

The OECD is eyeing a rapid implementation timeline and plans to release a ... Corporate income tax rates have been declining for decades ...

#48. Three Hurdles to Implementing OECD's Global Minimum Tax

In late December, the OECD released model rules for the global ... has been pressing the EU to enact its own minimum corporate tax rules, ...

#49. Corporate taxation in the OECD in a wider context - jstor

Key words: corporate taxation, OECD, tax competition. JEL classification: H25. I. Introduction. Announcements of changes in corporate taxation often attract ...

#50. How the OECD's new minimum corporate tax rate will change ...

The OECD has a bold plan to impose a global minimum corporate tax rate of 15 per cent. How will the new levy change the world of tax ...

#51. 136 countries agree to minimum corporate tax rate after ... - CNN

Ireland agrees to global corporate tax deal ... agreement will make our international tax arrangements fairer and work better," said OECD ...

#52. Eurodad: OECD tax deal is unfair and fails to solve the problem

“Compared to the scale of international corporate tax avoidance, this deal will even at best only deliver peanuts in extra tax income for ...

#53. Why pay more? Corporate tax avoidance through transfer ...

This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries.

#54. How the US got the upper hand in the OECD tax reform ...

One of the more intriguing aspects of the negotiations on the OECD proposals to reform international corporate tax rules, which come up for ...

#55. Global Corporate Tax Reform to the Worse? Assessing the ...

The OECD discusses a two-pillar proposal to adjust worldwide corporate taxation. Pillar One proposes a “Unified Approach” that is designed to allocate taxing ...

#56. World leaders hail agreement on global corporate tax rate - DW

OECD agrees global minimum corporate tax. European Commission President Ursula von der Leyen called it "a question of basic fairness" ...

#57. Global minimum tax rate: OECD publishes detailed rules

Detailed 'model rules' have been published setting out how a proposed 15% global minimum corporate tax rate will operate.

#58. How an OECD tax proposal would reallocate international ...

The global minimum corporation tax (explained here) dominated international headlines, but a second part of the proposal that reallocates ...

#59. Global Minimum Tax (GMT) (OECD Pillar 2): the decisive ...

Unfortunately, the downward trend in corporate taxation will continue. In the EU, the average corporate tax rate fell from 50% in 1985, ...

#60. Global minimum corporate tax: questions grow over OECD ...

Global minimum corporate tax: questions grow over OECD commitment to 'inclusive' reforms. Tax Justice Network. Published: 5 July 2021. Reading time:.

#61. Corporate tax deal reached between 130+ countries after ...

The OECD said that the minimum tax would reap some $150 billion for governments. "Today's agreement represents a once-in-a-generation ...

#62. Minimum corporate tax rate: EU must now rapidly implement ...

Minimum corporate tax rate: EU must now rapidly implement OECD/G20 deal and use momentum to push for more tax justice, say S&Ds.

#63. OECD fixes minimum tax of 15% on MNCs from 2023 - The ...

Multinational corporations will be subject to a minimum tax of 15% from 2023, in a major reform of the international tax system finalised by ...

#64. Updated: Corporate Income Tax Rates in the OECD

This week's charts use data from the 2013 Organisation for Economic Co-operation and Development (OECD) Tax Database to update a previous ...

#65. International competition in corporate taxation: evidence from ...

In this paper we present a purely empirical analysis of the evolution of tax burdens across OECD countries since the 1950s. Issues of measurement and ...

#66. OECD Tax Deal: When Does It Become Law? - JD Supra

Earlier this year, the OECD was unable to convince some countries to join in, including Ireland which currently boasts a 12.5% corporate tax ...

#67. International corporate tax reform could support global tax ...

By David Bradbury, Tibor Hanappi, Pierce O'Reilly, Ana Cinta Gonzalez (OECD Centre for Tax Policy and Administration), Asa Johansson, ...

#68. Global corporate taxation: The new bare minimum - Down To ...

The newly agreed global minimum corporate tax to prevent ... The Organisation for Economic Co-operation and Development (OECD), ...

#69. Stalling Progress on Global Minimum Tax - Council on ...

Countries risk losing the best opportunity in decades at international corporate taxation reform if they do not pass the necessary laws.

#70. Global Corporate-Tax Overhaul Advances as 136 Nations ...

OECD says countries agree on additional details of accord · No new digital taxes are allowed to be imposed as of Friday.

#71. New global minimum tax rate signed by over 136 countries ...

Here's what this global minimum corporate tax of 15% would mean for the ... The OECD said four countries - Kenya, Nigeria, Pakistan and Sri ...

#72. OECD fixes minimum tax of 15% on MNCs from 2023 - The ...

Pillar Two introduces a global minimum corporate tax rate set at 15%. The new minimum tax rate will apply to companies with revenue above ...

#73. Over 130 countries agree to deal on global corporate tax rate

What they're saying: "Today's agreement will make our international tax arrangements fairer and work better," said OECD Secretary-General ...

#74. OECD minimum corporate tax rate negotiations | Greens/EFA

Ahead of the Plenary meeting of the OECD Inclusive Framework where countries are expected to agree on a final tax deal to impose a minimum ...

#75. Why Nigeria didn't sign OECD minimum corporate tax deal

Why Nigeria didn't sign OECD minimum corporate tax deal — FIRS. Nigeria, Kenya, Pakistan and Sri Lanka have not yet joined the agreement.

#76. OECD Corporate Tax Rate Update

OECD Corporate Tax Rate Update. by Tax Executive Staff May 21, 2019. print this article. Several significant shake-ups to tax codes around the world, ...

#77. Corporate Tax Negotiations at the OECD ... - IDS OpenDocs

on corporate taxation for a century (OECD. 2019a). In January 2019, they opened negotiations to redistribute 'taxing rights' over.

#78. Global tax deal reached despite vocal opposition - POLITICO

Nine countries, mostly offering low corporate tax regimes, ... on Thursday in the last-minute negotiations overseen by the Paris-based OECD.

#79. Ireland joins revised OECD Agreement on international tax ...

Corporation Tax on profits, 12.5% on trading profits for companies (will continue post implementation of Pillar Two rules for unaffected ...

#80. Time up for tax havens? OECD reforms and the future of tax

136 countries have committed to the OECD's tax reforms, ... The OECD estimates a global minimum corporate tax rate could generate around ...

#81. The OECD Reaches Agreement on Two-Pillar Corporate Tax ...

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (the IF) issued a statement last Friday (October 8, 2021) that it has ...

#82. Corporate tax revenues in OECD countries - EconPapers

By Kimberly Clausing; Abstract: This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over.

#83. This week in tax: G20 moves towards a global tax reform

The OECD is racing to reach a digital tax deal ... The Made in America tax plan will raise the US corporate tax rate from 21% to 28% and ...

#84. OECD announcement of agreement on International Tax Reform

After years of negotiations, the OECD announced on 8 October 2021 that 136 ... Several countries with corporate tax rates lower than the ...

#85. Global minimum corporate tax rate has been reached: OECD

A global deal to ensure big companies pay a minimum tax rate of 15% and make it harder for them to avoid taxation has been agreed by 136 ...

#86. OECD tax plans: failure is not an option - Social Europe

The Covid-19 crisis is making progress in the fight for corporate tax justice more difficult, yet more essential.

#87. Phrase 'at least' removed from draft OECD tax deal - RTE

RTÉ News understands that the 15% minimum corporate tax rate in the revised draft of the Organisation for Economic Co-operation and ...

#88. FIRS: Why Nigeria didn't agree to OECD global corporate tax ...

Last month, OECD, an intergovernmental economic body, announced that 136 countries and jurisdictions had signed up to an agreement to have ...

#89. Why Kenya and Nigeria haven't agreed to global corporate tax ...

The two African countries are part of four globally that didn't sign up to the OECD's 15% minimum tax agreement for global corporations.

#90. Consultation on OECD International Tax Proposals

of this submission, the broad objectives of the OECD proposals which would ... Ireland and its corporate tax system had been used in an unacceptable way to ...

#91. Global 'Big Tech' tax announced: OECD - Sydney Morning ...

Under the agreement announced early on Saturday AEDT, countries would enact a global minimum corporate tax of 15 per cent on the biggest, ...

#92. Why Corporate Taxation Should Mean Source Taxation - IBFD

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting ...

#93. OECD News: Worldwide Corporate Tax Taxation - TPA ...

OECD News: Worldwide Corporate Tax Taxation. 17. January 2019 | Reading Time: 2 Min. According to BEPS Action 11 “Measuring and Monitoring”, the OECD has ...

#94. Corporate tax warning - Article in the OECD Observer

Corporate tax is falling, both as a share of GDP and in the global tax take. Yet, just like other economic players, businesses rely on ...

#95. What's Behind the Tax Deal of the Century - Barron's

A deal to create a global corporate minimum tax rate of 15% may finally end some of the worst tax outrages, writes Chye-Ching Huang.

#96. OECD Inclusive Framework proposal for global minimum ...

OECD Inclusive Framework proposal for global minimum corporate tax rate ... This note summarises pillar two of the OECD Inclusive Framework's two-pillar proposal ...

#97. Malta to make corporation tax proposals to the OECD

OECD deal focusses on a global minimum rate of 15% ... Proposals to protect Malta's corporate tax regime from larger countries' efforts to ...