Global Minimum Tax: A Comprehensive Overview.
In recent years, discussions around global minimum tax have gained significant traction in the realm of international taxation. With multinational corporations often exploiting loopholes and shifting profits to low-tax jurisdictions, there has been a growing consensus among policymakers that a global minimum tax could help address these issues. In this article, we will delve into the basics of global minimum tax, its importance, and its impact on multinational corporations and the global economy.
What is Global Minimum Tax?
Global minimum tax is a tax policy that aims to ensure that multinational corporations pay a minimum level of tax regardless of where they operate or where their profits are booked. This policy is designed to prevent profit shifting and tax avoidance strategies that allow corporations to minimize their tax liabilities by shifting profits to low-tax jurisdictions.
Why is Global Minimum Tax Important?
How Does Global Minimum Tax Impact Multinational Corporations?
Impact on the Global Economy
Conclusion:
Global minimum tax is a significant development in the field of international taxation, with the potential to address issues related to tax avoidance and profit shifting by multinational corporations. While there are challenges associated with its implementation, such as compliance costs and potential impacts on competitiveness, many argue that the benefits outweigh the costs. As discussions around global minimum tax continue, it will be crucial for policymakers to consider its implications carefully and work towards a fair and equitable international tax system.
Setting a minimum tax rate prevents multinationals from exploiting shifting profits. Don't overlook transfer pricing. Be proactive to
manage compliance and risks early on to avoid future headache.
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.
We’re thrilled to announce that Transfer Pricing Solutions Asia (Singapore) and Transfer Pricing Solutions Malaysia have both been ranked as recommended Transfer Pricing firms in the 2026 ITR World Tax rankings.
We’re proud to announce that Transfer Pricing Solutions Australia has been ranked as a Tier 2 firm in Transfer Pricing in the prestigious 2025 ITR World Tax rankings solidifying our position among the leading transfer pricing advisory firms in the country.
We’re delighted to share that Adriana Calderon, Director and Co-Founder of Transfer Pricing Solutions Asia, has been named a Women in Tax Leader and Notable Practitioner in the 2026 ITR World Tax rankings for the Singapore jurisdiction. In addition, Transfer Pricing Solutions Asia and Malaysia have both been ranked as recommended Transfer Pricing firms.
We're proud to announce that our Founder and Director, Shannon Smit, has been recognised as a Highly Regarded Transfer Pricing specialist and Women in Tax Leader for the Australia jurisdiction in the 2026 ITR World Tax Rankings. In addition, Transfer Pricing Solutions Australia has been ranked as a Tier 2 transfer pricing firm.
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.
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 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.
Multinationals in Asia are navigating new tax regimes and compliance requirements. New OECD rules on international tax have propelled Asia to the forefront of one of the most significant international tax reforms in decades.
This seminar is designed to share practical knowledge through real life case studies about key aspects of managing transfer pricing risks.
WEBINAR 25 September
Transfer pricing rules for intra-group loans are becoming more scrutinised in Singapore and Asia. Staying compliant while managing risk
effectively is essential for businesses operating across borders.
Winning the 2025 ITR Asia-Pacific Tax Award in Transfer Pricing isn’t just a win for us - it’s a win for businesses across Australia and the APAC region.
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.
Navigating Malaysia’s updated transfer pricing landscape requires more than a basic understanding. With two major transfer pricing guidelines now totalling over 180 pages (excluding appendices), businesses with cross-border activity between Singapore and Malaysia must be ready to adapt, act, and comply confidently.
