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Global Minimum Tax Set at 15% Targets Digital Companies

International tax reorganization will now need to contend with a global minimum tax rate.  Globalization and digitalization have facilitated legal tax avoidance by allowing multi-national enterprises (MNE) to shift profits to low or no tax jurisdictions. This has impacted domestic tax revenues for G20 and OECD member countries. In response, the G20 and OECD member…
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