This guide provides policy-makers in developing countries with a simple framework to understand the global minimum tax, how it may affect them, and how to adapt their domestic tax policy in response.
Authors
Allison Christians, Thomas Lassourd, Kudzai Mataba, Eniye Ogbebor, Alexandra Readhead, Stephen Shay, Zach Pouga Tinhaga
- Published in
- Canada
- Rights
- IISD and ISLP, 2022
