The global minimum tax : a transformational proposal?
The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under...
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| Format: | Commentary |
| Language: | English |
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2021
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| Online Access: | https://hdl.handle.net/10356/152546 |
| _version_ | 1826119506217402368 |
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| author | Randhawa, Dipinder Singh |
| author2 | S. Rajaratnam School of International Studies |
| author_facet | S. Rajaratnam School of International Studies Randhawa, Dipinder Singh |
| author_sort | Randhawa, Dipinder Singh |
| collection | NTU |
| description | The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under considerable stress. |
| first_indexed | 2024-10-01T05:01:08Z |
| format | Commentary |
| id | ntu-10356/152546 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T05:01:08Z |
| publishDate | 2021 |
| record_format | dspace |
| spelling | ntu-10356/1525462023-03-05T17:16:03Z The global minimum tax : a transformational proposal? Randhawa, Dipinder Singh S. Rajaratnam School of International Studies Social sciences::Political science Country and Region Studies International Political Economy The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under considerable stress. Published version 2021-08-30T08:31:45Z 2021-08-30T08:31:45Z 2021 Commentary Randhawa, D. S. (2021). The global minimum tax : a transformational proposal?. RSIS Commentaries, 065-21. https://hdl.handle.net/10356/152546 en RSIS Commentaries, 065-21 Nanyang Technological University application/pdf |
| spellingShingle | Social sciences::Political science Country and Region Studies International Political Economy Randhawa, Dipinder Singh The global minimum tax : a transformational proposal? |
| title | The global minimum tax : a transformational proposal? |
| title_full | The global minimum tax : a transformational proposal? |
| title_fullStr | The global minimum tax : a transformational proposal? |
| title_full_unstemmed | The global minimum tax : a transformational proposal? |
| title_short | The global minimum tax : a transformational proposal? |
| title_sort | global minimum tax a transformational proposal |
| topic | Social sciences::Political science Country and Region Studies International Political Economy |
| url | https://hdl.handle.net/10356/152546 |
| work_keys_str_mv | AT randhawadipindersingh theglobalminimumtaxatransformationalproposal AT randhawadipindersingh globalminimumtaxatransformationalproposal |