Global Corporate Income Tax Reforms in the Context of the Two-Pillar Solution:Developments and Trends
Corporate income tax is an important tax category that directly affects the cross-border flow of capital,and has a significant impact on the competitiveness of a country's tax system.Based on the OECD Tax Policy Reforms 2023,this paper analyzes the developments of the world economic situation in recent years,focuses on the main features of the global corporate income tax reforms since 2021,discusses the driving forces behind these reforms,and looks forward to the future development trend of the global corporate income tax under the background of the Two-Pillar Solution.
Corporate income taxTax reformTwo-Pillar SolutionDigital economyGlobal tax governance
NETL
NSTL
万方数据
