Глобален минимален данък – най-голямата данъчна реформа в историята
Global minimum tax – the largest tax reform in history

Author(s): Semra Gyokche
Subject(s): Economy, National Economy, Business Economy / Management, Public Finances, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Global corporate tax; base erosion; profit shifting; top up tax;, qualified domestic top-up tax
Summary/Abstract: The globalization and the digitalization of the economy turned out to be an enormous challenge when taxation multinational companies. Significant part of these companies found an alternative way for reducing their tax bases in their jurisdictions and shifting their profits to jurisdictions with no or low tax rates. In an attempt to reduce these practices, the Organization for Economic Co-operation and Development (OECD) is developing rules to fight tax base erosion (the so-called GloBE rules), which provide for a coordinated taxation system designed to ensure that large multinational enterprises (MNEs) pay a minimum level of income tax whenever the effective tax rate of a multinational enterprise in a given jurisdiction is below 15%.

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