International tax reform the C-suite can't ignore /

For decades, countries have used reduced corporate tax rates as incentives to attract multinational enterprises, or MNEs. But new G-20/OECD international taxation rules aimed at preventing legal maneuvers such as tax-base erosion and profit shifting to avoid paying corporate taxes will have major ra...

Ausführliche Beschreibung

Hauptverfasser:

Rolfes, Danielle E., Prud'homme, Dan, Kalloe, Vinod

Format:

Elektronisch E-Book

Sprache:

Englisch

Veröffentlicht:

[Cambridge, Massachusetts] : MIT Sloan Management Review, 2023.

Ausgabe:

[First edition].

Zusammenfassung:

For decades, countries have used reduced corporate tax rates as incentives to attract multinational enterprises, or MNEs. But new G-20/OECD international taxation rules aimed at preventing legal maneuvers such as tax-base erosion and profit shifting to avoid paying corporate taxes will have major ramifications for MNEs by 2024. The authors explain the potential impacts of the new rules and suggest four ways C-suites should respond so that their companies are prepared for the changes.

Umfang:

1 online resource (5 pages)

Anmerkungen:

Reprint #64423.

Schlagworte:

International business enterprises > Taxation.

Corporations > Taxation.