GloBE: Why a Nominal Tax Rate of More Than 15% Might Not Be Enough

Keyphrases

• Base Erosion 100%
• Nominal Tax Rate 100%
• Marginal Tax Rates 50%
• Tax Jurisdictions 50%
• Corporate Income Tax Rate 50%

INIS

• erosion 100%
• taxes 100%
• income 50%
• applications 25%
• losses 25%
• legal aspects 25%

Economics, Econometrics and Finance

• Tax Rate 100%
• Taxation 50%
• Corporate Income Tax 50%
• Income Tax Rate 50%