Imposing suitable tax rules on cross-border providers

Imposing suitable tax rules on cross-border providers

According to an inclusive framework on tax base erosion and profit shifting (BEPS) from the G20 and the Organisation for Economic Co-operation and Development (OECD), a global minimum tax was agreed upon in October 2021 amongst 137 of the 141 nations that are members of the framework – which was a major step forward in supporting sustainable development goals.