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The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of …
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The organization has certain characteristics that both man and other living beings have. These include the primary basic types of organization, or organizational configurations, as well as organizational context variables such as environment, power, age, size, business strategy, and technical...
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How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper …
Persistent link: https://www.econbiz.de/10013255044
How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper …
Persistent link: https://www.econbiz.de/10013208949