G7 - Global Minimum Corporate Tax Rate of 15%

The additional tax on profits of international companies that participate in controlled transactions appears to be consistent with the transition from an arm's length to a fixed tax principle. The largest and most profitable international corporations will be taxed at a flat rate. Except for high-tech companies, which should pay lower taxes, the current decision appears to be consistent with the theory of cycle of money (or money cycle)

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Year of publication:	[2023]
Authors:	Challoumis - Κωνσταντίνος Χαλλουμής, Constantinos
Publisher:	[S.l.] : SSRN
Subject:	Welt \| World \| Unternehmensbesteuerung \| Corporate taxation \| Körperschaftsteuer \| Corporate income tax \| Steuertarif \| Tax rate \| Steuerwettbewerb \| Tax competition

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Extent:	1 Online-Ressource (5 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International Journal of Multicultural and Multireligious Understanding, Volume 10, Issue 7 July, 2023 Pages: 15-19 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 11, 2023 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014349588