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The global minimum corporate tax rate, or … The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions. Each country would be eligible to a share of revenue generated by the tax. The aim is to reduce tax competition between countries and discourage multinational corporations (MNC) from profit shifting to achieve tax avoidance. profit shifting to achieve tax avoidance.
, Le taux minimum global d'imposition des so … Le taux minimum global d'imposition des sociétés, ou simplement l'impôt minimum global, est un taux minimum d'imposition sur le revenu des sociétés convenu à l'échelle internationale et accepté par les juridictions individuelles. Chaque pays serait éligible à une part des revenus générés par la taxe. L'objectif est de réduire la concurrence fiscale entre les pays et de dissuader les entreprises multinationales (EMN) de transférer leurs bénéfices à des fins d'évasion fiscale .s bénéfices à des fins d'évasion fiscale .
, 全球最低企業稅率（英語：global minimum corporate tax rate），縮寫為GMCT、GMCTR，是為了應對問題，以設置全球統一的最低企業稅率的方式，減少跨國公司和科技巨頭轉移利潤到低稅收地區，削弱避稅天堂的吸引力，在2021年七大工業國組織（G7）財長會議上，達成設置全球最低企業稅率為15%的協定。目前各國協議於2023年推行全球最低企業稅率。
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Le taux minimum global d'imposition des so … Le taux minimum global d'imposition des sociétés, ou simplement l'impôt minimum global, est un taux minimum d'imposition sur le revenu des sociétés convenu à l'échelle internationale et accepté par les juridictions individuelles. Chaque pays serait éligible à une part des revenus générés par la taxe. L'objectif est de réduire la concurrence fiscale entre les pays et de dissuader les entreprises multinationales (EMN) de transférer leurs bénéfices à des fins d'évasion fiscale .s bénéfices à des fins d'évasion fiscale .
, The global minimum corporate tax rate, or … The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions. Each country would be eligible to a share of revenue generated by the tax. The aim is to reduce tax competition between countries and discourage multinational corporations (MNC) from profit shifting to achieve tax avoidance. profit shifting to achieve tax avoidance.
, 全球最低企業稅率（英語：global minimum corporate tax rate），縮寫為GMCT、GMCTR，是為了應對問題，以設置全球統一的最低企業稅率的方式，減少跨國公司和科技巨頭轉移利潤到低稅收地區，削弱避稅天堂的吸引力，在2021年七大工業國組織（G7）財長會議上，達成設置全球最低企業稅率為15%的協定。目前各國協議於2023年推行全球最低企業稅率。
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全球最低企業稅率
, Global minimum corporate tax rate
, Taux d'imposition mondial minimum
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