DIRECTORATE-GENERAL FOR INTERNATIONAL PARTNERSHIPS - A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax

This guide provides policy-makers in developing countries with a simple framework to understand the global minimum tax, how it may affect them, and how to adapt their domestic tax policy in response.

date: 04/01/2023

Keywords: finance and development, taxes, domestic tax policy, Global Minimum Tax, developing countries

Publisher: IISD / ISLP
Publication date: Dec 2022
Language: EN

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax

Read the publication in EN