Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/314444 
Year of Publication: 
2025
Series/Report no.: 
Columbia FDI Perspectives No. 404
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between supporting investment and mobilising domestic revenues.
Document Type: 
Research Report

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