Mariana Gouveia de Oliveira comments on the OECD guidelines for the global minimum tax
Mariana Gouveia de Oliveira, Partner at Abreu Advogados, commented, in statements to Jornal de Negócios (a Portuguese language business newspaper), the OECD guidelines for the global minimum tax and the suggestion that countries should account for the effective CIT (after benefits) paid by multinationals.
The lawyer reinforced that “there will have to be exchanges of information between states, reporting obligations to calculate the effective rate of companies (…) If at the end of each financial year, by jurisdiction, the company has not paid a rate of 15%, countries may require the payment of this difference.”
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