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Analyze This! Global Corporate Minimum Tax

  • June 25, 2021

  • 903 Views

  • 03:26

For many years, multinational companies have been shifting profits to countries where tax rates are low. In response, countries have been undercutting each other’s tax rates in a ‘race to the bottom’ on corporate tax rates to attract those profits.

  • Ruud De Mooij, Advisor Fiscal Affairs Department IMF