Nexus rule

From ACT Wiki
Revision as of 21:31, 4 December 2022 by imported>Doug Williamson (Mend link.)
Jump to navigationJump to search

Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.

A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located


See also