Combating Tax Avoidance: The GloBE Rules and Domestic Top-up Tax Explained
- May 31, 2024
The GloBE Rules aim to create a unified system for taxing multinational companies. This system ensures they pay at least a minimum tax rate (currently 15%) on their profits in each country they operate in. The rules achieve this by imposing an extra tax if a company’s effective tax rate in a specific country […]
