View source for GMCT

''Tax - profit shifting - Organisation for Economic Co-operation and Development (OECD).''

Global Minimum Corporate Tax rate.


== See also ==

* [[Global minimum corporate tax rate]]
* [[Gross domestic product]]  (GDP)
* [[Group]]
* [[Holdouts]]
* [[Income Inclusion Rule]]  (IIR)
* [[Income Tax]]
* [[Multinational corporation/company]]
* [[Nexus rule]]
* [[Organisation for Economic Co-operation and Development]] (OECD)
* [[Parent company]]
* [[Pillar 1]]
* [[Pillar 2]]
* [[Profit shifting]]
* [[Regime]]
* [[Risk management]]
* [[Sister company]]
* [[Subject To Tax Rule]]  (STTR)
* [[Tax ]]
* [[Tax avoidance]]
* [[Tax compliance]]
* [[Tax evasion]]
* [[Tax haven]]
* [[Tax rate]]
* [[Top-up Tax]]
* [[Transfer pricing]]
* [[Undertaxed Payments Rule]]  (UTPR)

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]