Global Minimum Tax

InsightsGlobal Minimum Tax

What is global minimum tax?

Global minimum tax is a tax policy proposal that would require large multinational corporations to pay a minimum tax rate on their profits, regardless of where they are located. Essentially, the idea is to ensure that multinational companies pay a minimum amount of tax in all countries in which they operate, thus preventing them from shifting profits to no tax or low-tax jurisdictions.

What is the key impact of global minimum tax?  

1. Increased Tax Revenue: A global minimum tax would raise the effective tax rate of multinational companies that have been able to reduce their tax bills by shifting profits to low-tax jurisdictions.

What is the impact of global minimum tax on transfer pricing?

Multinational companies will have to re consider the current transfer pricing policies and models to factor the global minimum tax initiatives.

Talk to our transfer pricing experts. 

We'd love to chat further. Please get in touch to discuss how Transfer Pricing Solutions Asia can assist.

Call Us Call Us

31 Oct

Year-end tips to be transfer pricing ready in Malaysia

Be prepared for potential transfer pricing audits by tax authorities. Ensure that your transfer pricing documentation is readily available, organized, and easily accessible.

19 Oct

Year-End Transfer Pricing Tips for Malaysia Taxpayers

Are you a Malaysian taxpayer looking for end of the year transfer pricing tips? Join us for an hour-long session that will provide you with the information and advice you need to stay compliant.


Latest trends on Managing Intragroup Loans in Malaysia

There is an increasing focus on transfer pricing documentation for intragroup loans in Malaysia. Tax authorities expect comprehensive documentation that demonstrates the arm's length.