Dewi Astuti, Melani
The implementation of global minimum tax in ASEAN countries / by Melani Dewi Astuti .-- , 2024
Melani Dewi Astuti (melanie.astuti@gmail.com) is a senior international tax analyst with the Indonesian Ministry of Finance. In this article, Astuti provides a status check on Southeast Asian countries’ adoption of the global anti-base-erosion rules and examines the challenges these countries face in the wake of pillar 2, including limitations on offering tax incentives.
INCENTIVOS FISCALES
UTPR (OCDE)
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
TAILANDIA
VIETNAM
SINGAPUR
Tax Notes International 1048-3306 v. 114, n. 1, April 1 2024, p. 31-35
The implementation of global minimum tax in ASEAN countries / by Melani Dewi Astuti .-- , 2024
Melani Dewi Astuti (melanie.astuti@gmail.com) is a senior international tax analyst with the Indonesian Ministry of Finance. In this article, Astuti provides a status check on Southeast Asian countries’ adoption of the global anti-base-erosion rules and examines the challenges these countries face in the wake of pillar 2, including limitations on offering tax incentives.
INCENTIVOS FISCALES
UTPR (OCDE)
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
TAILANDIA
VIETNAM
SINGAPUR
Tax Notes International 1048-3306 v. 114, n. 1, April 1 2024, p. 31-35