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The global corporate minimum tax and MNE home countries

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  • Avi-Yonah, Reuven S.

Abstract

This Perspective explores the implications for the home countries of large MNEs of the agreement reached by over 140 countries in 2021 to enact a corporate minimum tax of 15%. It argues that the corporate minimum tax complements the trend to reduce the negative impact of unfettered globalization on labor, and it protects the ability of home countries to finance a robust social safety net. Home countries should adopt the corporate minimum tax, and that includes the US, which last year failed to adapt its Global Intangible Low-Taxed Income approach to the corporate minimum tax.

Suggested Citation

  • Avi-Yonah, Reuven S., 2024. "The global corporate minimum tax and MNE home countries," Columbia FDI Perspectives 375, Columbia University, Columbia Center on Sustainable Investment (CCSI).
    • Handle: RePEc:zbw:colfdi:283054
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