Qualified domestic minimum top-up tax (QDMTT)

The Urgent Need for Global Tax Reform In today’s interconnected and digitized global economy, traditional tax rules—built for a brick-and-mortar world—are struggling to keep pace. Multinational enterprises (MNEs) with intangible-heavy business models and cross-border digital operations have found ways to shift profits to low or no-tax jurisdictions, leading to growing concerns over base erosion and...