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October 12, 2023

Why a 15% financial statement tax rate may not avoid global minimum tax

The introduction of BEPS 2.0's GloBE rules marks a significant shift in global taxation, affecting MNEs with revenues of at least EUR 750 million. The rules set a 15% Global Minimum Tax and contain nuanced rules and intricate calculations that could lead to unexpected “top-up tax” liabilities. Read more in our latest article