INTRODUCING GLOBAL MINIMUM EFFECTIVE TAX RATE - CHALLENGES FOR THE MACEDONIAN TAX SYSTEM

This paper analyses the challenges for the Republic of North Macedonia, as a developing country, of the implementation at national level of the global minimum corporate tax rate introduced at the end of 2022 on a European level with the Council Directive on ensuring a global minimum level of taxa...

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Автор:	Marinela Stefanovska Petrovska
Формат:	Artigo
Мова:	Inglês
Опубліковано:	Faculty of Law Iustinianus Primus, University Ss. Cyril and Methodius 2024-06-01
Серія:	Iustinianus Primus Law Review
Предмети:	global minimum tax rate, GloBE rules, effective tax rate, income inclusion rule, undertaxed profit rule, qualified domestic top-up tax, top-up tax, BEPS, Macedonian tax system
Онлайн доступ:	https://journals.ukim.mk/index.php/iplr/article/view/2588
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INTRODUCING GLOBAL MINIMUM EFFECTIVE TAX RATE - CHALLENGES FOR THE MACEDONIAN TAX SYSTEM

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