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OECD
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The Organisation for Economic Cooperation and Development detailed on Thursday the final guidance for governments on how to bring the new global minimum corporate tax into their law books, taking the reform a step closer to roll out next year, Reuters reported. In the deepest overhaul of cross-border tax rules in a generation, nearly 140 countries had agreed in 2021 to apply a minimum tax rate of 15% on multinationals by committing to a top-up tax on profits booked in countries that have lower rates.
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