This presentation by Prof. Dr. Vikram Chand discusses the impact of Pillar Two on corporate tax incentives, focusing on the scope, ETR calculation mechanism, and overall assessment. It covers different types of tax incentives, such as immediate expensing and deductions, and explains how Pillar Two a

4 views • 29 slides

Understanding the dynamics of Comparative Corporate Governance and Financial Goals in Multinational Enterprises (MNEs), exploring the significance of Shareholder Wealth Maximization, Stakeholder Capitalism, and the impact of cultural, governance, and financial differences on global financial managem

0 views • 20 slides

Addressing the challenges faced by multinational enterprises (MNEs) in exchanging economic data, this review explores the need for more consistent and effective measurement practices. It highlights the benefits and obstacles of data exchange, including improved statistical quality and efficiency gai

0 views • 11 slides

This lecture delves into the terminology and concepts related to multinationals, foreign direct investment (FDI), and international capital movements. It explains the differences between real and financial capital, the history, purposes served by FDI, reasons for FDI, and effects similar to trade an

0 views • 46 slides

This paper discusses how globalization affects economic measurement, focusing on the challenges posed by intangibles such as patents, trade secrets, and intellectual property in national accounts. The handling of these assets is crucial for accurate economic analysis and reporting, especially in the

0 views • 27 slides

The OECD has conducted an extensive economic impact assessment of the Global Minimum Tax (GMT) for multinational enterprises (MNEs), focusing on tax rate differentials, profit shifting, low-taxed profits, and revenue gains. The research includes building a matrix of profit locations, assessing ETR h

0 views • 16 slides