2024
DOI: 10.1515/econ-2022-0104
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The Impact of the Global Minimum Tax Reform on China and Its Countermeasures

Yufei Liang

Abstract: Significant corporate tax reform was agreed upon by more than 140 nations in 2021, with implementation set for 2023 and beyond. Many people throughout the globe are discussing the possible effects of the Organization for Economic Cooperation and Development (OECD) planned adjustment to the global minimum tax (GMT) on their respective economies. The OECD has formulated a “two-pillar” scheme for international tax rules for 137 countries and regions within the overall framework. Pillar 2 is to set the tax rate at… Show more

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