EU Research Institution Publishes Pillar 2 Working Paper

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EU Research Institution Publishes Pillar 2 Working Paper

  • By EU Tax Observatory

The EU Tax Observatory published a working paper January 8 explaining how the OECD's pillar 2 global minimum tax rules could affect government revenue and the potential impact on profit shifting using data reports from active multinational enterprises in Slovakia, finding that the 15 percent global minimum tax could help increase the country's corporate tax revenue by 4 percent.

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