Published in the series of OECD Taxation Working Papers: MNE Responses to the Global Minimum Tax
On Wednesday, July 15, 2026, the paper “MNE Responses to the Global Minimum Tax” in the series of OECD Taxation Working Papers was published on the website of the OECD. Authors of this working paper are Hugger, F., P. O’Reilly and L. Contreras . This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented ...