Study on the Impact of Global Minimum Tax Reform on Multinational Oil Companies
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.
global minimum taxPillar Ⅱmultinational oil companiesinternational tax