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https://hdl.handle.net/10356/152546| Title: | The global minimum tax : a transformational proposal? | Authors: | Randhawa, Dipinder Singh | Keywords: | Social sciences::Political science | Issue Date: | 2021 | Source: | Randhawa, D. S. (2021). The global minimum tax : a transformational proposal?. RSIS Commentaries, 065-21. | Journal: | RSIS Commentaries, 065-21 | Abstract: | The Biden administration’s endorsement of the OECD proposals on tax reforms clears the deck for a major multilateral overhaul of the global taxation of multinational corporations. This can potentially quell discord over digital tax policies at a time when fiscal positions of most countries are under considerable stress. | URI: | https://hdl.handle.net/10356/152546 | Schools: | S. Rajaratnam School of International Studies | Rights: | Nanyang Technological University | Fulltext Permission: | open | Fulltext Availability: | With Fulltext |
| Appears in Collections: | RSIS Commentaries and Reports |
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| CO21065.pdf | 356.34 kB | Adobe PDF |  View/Open |
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