The implementation of global minimum tax in ASEAN countries by Melani Dewi Astuti
By: Dewi Astuti, Melani
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Material type: 
ArticlePublisher: 2024Subject(s): INCENTIVOS FISCALES | UTPR (OCDE) | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | TAILANDIA | VIETNAM | SINGAPUR
In:
Tax Notes International v. 114, n. 1, April 1 2024, p. 31-35Summary: 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.
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| OP 138-Bis/2024/114/12-4 OECD African tax transparency sees explosive progress | OP 138-Bis/2024/114/12-5 A bug or a feature? | OP 138-Bis/2024/114/12-6 Digital barter taxes | OP 138-Bis/2024/114/1-3 The implementation of global minimum tax in ASEAN countries | OP 138-Bis2024/114/13 Tax Notes International | OP 138-Bis2024/114/13-1 Revisiting tax treaty interpretation under the Vienna Convention | OP 138-Bis2024/114/13-2 What CFOs are saying about Pillar 2 |
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.
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