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Maldives being a part of MAAC will boost investor and donor confidence, says FM Shahid

View the most latest, reliable and breaking news today for maldives at raajje.mv ....

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New patterns of profit shifting emerge from country-by-country data

Michael Devereux, Clemens Fuest, Ben Lockwood
The international taxation of multinational enterprises (MNEs) recently received renewed media and public opinion attention following the commitment by finance ministers of the G7 at their meeting in London on 4-5 June 2021 to a global minimum tax of at least 15% on a country-by-country basis. Negotiations on reforms of international corporate tax rules, including the introduction of a minimum level of taxation, have been ongoing at the OECD Inclusive Framework for a while (OECD 2020), but one of the main novelties of the G7 communiqué stands in the reference to a rate – at least 15% – at which multinationals should be taxed. A crucial political step would be reaching an agreement at the G20 level. ....

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