2023 Reports
外国直接投资对文化遗产地或其附近地区的伦理和法律影响
This Perspective explores the implications for the home countries of large MNEs of the agreement reached by over 140 countries in 2021 to enact a corporate minimum tax of 15%. It argues that the corporate minimum tax complements the trend to reduce the negative impact of unfettered globalization on labor, and it protects the ability of home countries to finance a robust social safety net. Home countries should adopt the corporate minimum tax, and that includes the US, which last year failed to adapt its Global Intangible Low-Taxed Income approach to the corporate minimum tax.
Files
- No 361 - Mak - FINAL - CHINESE version.pdf application/pdf 328 KB Download File
More About This Work
- Academic Units
- Vale Columbia Center on Sustainable International Investment
- Publisher
- Columbia Center on Sustainable Investment
- Series
- Columbia FDI Perspectives, 361
- Published Here
- February 2, 2024