With the in-depth development of economic globalization,the international tax issues of multinational enterprises have been widely concerned.As an important part of the international tax reform,the global minimum tax"Pillar Ⅱ"policy will lead to an increase in the global overall tax burden of multinational oil companies,which will have a far-reaching impact on their operations and development.This paper focuses on multinational oil companies,discusses the various impacts of"Pillar Ⅱ"policy on them,and puts forward corresponding countermeasures,in order to provide references for"going global enterprises"to cope with international tax reform.
关键词
全球最低税/支柱二/跨国石油公司/国际税收
Key words
global minimum tax/Pillar Ⅱ/multinational oil companies/international tax
维普
万方数据