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东盟在制定FDI规则方面不断扩大的作用

Bradbury, David; O’Reilly, Pierce

This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between supporting investment and mobilising domestic revenues.

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 404
Published Here
June 30, 2025

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The global minimum corporate tax: outcomes and options