OECD Model on Global Minimum Tax
In News The Organization for Economic Co-operation and Development (OECD) released detailed rules for the implementation of a far-reaching global tax deal aimed at subjecting multinational enterprises (MNEs) to a 15% minimum tax from 2023. About Global Anti-Base Erosion (GloBE): With the OECD keen that countries bring the so-called Global Anti-Base Erosion (GloBE) rules into […]