The Evolution of Global Minimum Tax Policies: A Historical Perspective
Knowledge • The Evolution of Global Minimum Tax Policies: A Historical Perspective
Knowledge • The Evolution of Global Minimum Tax Policies: A Historical Perspective
This article will explore the history of global minimum tax policies, from their origins to the latest developments, including the
recent OECD/G20 agreement.
Global minimum tax policies have been a topic of discussion among policymakers for several decades. These policies aim to ensure that
multinational corporations pay a minimum level of tax regardless of where they operate or where their profits are booked. In this article,
we will explore the history of global minimum tax policies, from their origins to the latest developments, including the recent OECD/G20
agreement.
Conclusion:
The evolution of global minimum tax policies reflects the growing recognition of the need for international cooperation in taxation. The recent OECD/G20 agreement represents a significant milestone in this journey, but it is clear that there are still many challenges to overcome. As discussions around global minimum tax continue, it will be crucial for policymakers to strike a balance between ensuring tax fairness and avoiding unintended consequences.
We can assist your clients with the planning and preparation of transfer pricing documentation, country by country.
Join us in this workshop as we delve into real-life case studies to share practical knowledge on managing transfer pricing in Singapore and the Asia Pacific region.
In this half-day course, the participants will learn how the MNEs are impacted by the recent transfer pricing developments and the practical strategies to update transfer pricing policies.
This workshop aims to provide actionable insights and tools for finance professionals, tax advisors, and business leaders to effectively manage transfer pricing within their respective industries.
This webinar will provide you with the top practical tips for success! We’ll discuss best practices for intragroup financing in the region, including regulatory and risk management issues and potential pitfalls.
This seminar is designed to share practical knowledge through real life case studies about key aspects of managing transfer pricing risks.
Our expert speakers will discuss the latest trends in intra-group services in Malaysia and offer advice on how to develop effective management strategies.
This webinar aims to provide participants across Singapore and Asia with a comprehensive understanding of the Global Minimum Tax (GMT) framework.
Join us for an immersive day of learning alongside leading experts as they unravel key global trends and, crucially, deliver specific, actionable local and regional insights.
A 60‑minute expert-led webinar explaining how tariff volatility intersects with arm’s‑length transfer pricing requirements and intercompany policy design.
A 60‑minute expert-led webinar explaining how tariff volatility intersects with arm’s‑length transfer pricing requirements and intercompany policy design.
Malaysia’s Transfer Pricing Guidelines have been comprehensively updated. Join us to understand what’s changed, why it matters, and how to respond with confidence.
Gain practical clarity and confidence in preparing the International Dealings Schedule (IDS) with this insightful session, designed to simplify compliance and reduce risk.
The Introduction to Transfer Pricing workshop is designed to arm participants with an understanding of transfer pricing as well as transfer pricing compliance in various Asia Pacific countries.
This webinar aims to provide participants with a foundational understanding of transfer pricing principles, global standards, and their importance in intercompany transactions.
From 1 January 2025, the ATO is updating its Local File reporting requirements for CbCREs. These changes aim to enhance clarity, consistency, and compliance across international tax reporting.
Starting 1 July 2024, certain large multinational enterprises (MNEs) will be required to publicly disclose select tax and operational data under the new Public Country-by-Country (CBC) Reporting regime in Australia.
Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach
As global tax reform reshapes the way multinationals manage cross-border transactions, Operational Transfer Pricing (OTP) is rapidly becoming a business-critical priority, especially in the Asia-Pacific (APAC) region.