Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax

Reproduced with permission. Published Dec 6, 2019 in Bloomberg Tax Daily Tax Report. Copyright R 2019 The Bureau of National Affairs, Inc. 800- 372-1033. Forthcoming Tax Management International Journal Jan 2020

10 Pages Posted: 30 Dec 2019

See all articles by Lorraine Eden

Lorraine Eden

Texas A&M University - Department of Management ; School of Law, Texas A&M University

Date Written: December 6, 2019

Abstract

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 minimum tax proposal, discusses its benefits and costs, and provides policy recommendations.

Keywords: transfer pricing, OECD, Pillar Two, BEPS, GloBE, global minimum tax, digital economy

JEL Classification: F23, H25, H26, K34, K420, K330, L11

Suggested Citation

Eden, Lorraine, Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax (December 6, 2019). Reproduced with permission. Published Dec 6, 2019 in Bloomberg Tax Daily Tax Report. Copyright R 2019 The Bureau of National Affairs, Inc. 800- 372-1033. Forthcoming Tax Management International Journal Jan 2020. Available at SSRN: https://ssrn.com/abstract=3500620

Lorraine Eden (Contact Author)

Texas A&M University - Department of Management ( email )

415D Wehner Bldg, TAMU 4221
College Station, TX 77843-4221
United States
979-845-4851 (Phone)
979-845-9641 (Fax)

HOME PAGE: http://mays.tamu.edu/mgmt/

School of Law, Texas A&M University ( email )

1515 Commerce St.
Fort Worth, TX 76102
United States
9797773489 (Phone)

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
58
Abstract Views
191
rank
375,724
PlumX Metrics