President Donald Trump pulled out of the global tax deal but he may have opened a global can of worms: U.S. tech companies ...

GMT is a global initiative to curb tax avoidance by multinational enterprises, spearheaded by the OECD Inclusive Framework, ...

THE GOVERNMENT may need to rethink its reliance on tax incentives for attracting investment with the onset of global minimum tax rules, the Congressional policy think tank said.

A targeted approach to tax policy—cutting specific provisions while retaining those critical to economic growth—is the only ...

ON Dec 30, 2023, Malaysia enacted law to introduce Pillar Two global minimum tax (GMT) rules for large multinational groups, joining what is now a growing list of more than 30 other countries that ...

applies to MNEs with a global turnover of at least €750mil, ensuring they face a minimum effective tax rate (ETR) of 15% wherever they operate. In essence, it imposes a top-up tax on profits ...

Tax harmonization really means other countries using international bureaucracies to force higher tax rates on lower-tax nations.

For decades, the Philippines has struggled to build a fair and balanced tax system. Micro, small, and medium enterprises ...

President Donald Trump on Friday ordered his trade chief to revive investigations aimed at imposing tariffs on imports from ...