Global Minimum Corporate Tax: G20 Agreement

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Purv Vaghasiya

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Global Minimum Corporate Tax: G20 Agreement


Global Minimum Corporate Tax: G20 AgreementVersion en ligne Purv Vaghasiya par Purv Vaghasiya 1 What is the minimum corporate tax rate agreed under the G20/OECD agreement? Choose one or more answers a 10% b 12% c 15% d 20% 2 Which organizations led the Global Minimum Corporate Tax initiative? a IMF and World Bank b WTO and UN c G20 and OECD d ASEAN and BRICS 3 The Global Minimum Corporate Tax mainly applies to: a Small local businesses b Individual taxpayers c Large multinational corporations d Non-profit organizations 4 What is the primary objective of the Global Minimum Corporate Tax? a Increase personal income tax b Prevent multinational companies from avoiding taxes c Reduce customs duties d Increase export subsidies 5 What is a “Tax Haven”? a A country with very high taxes b A country offering very low or zero taxes to attract businesses c A country with no businesses d A country that bans foreign companies 6 Which of the following is a benefit of the Global Minimum Corporate Tax? a Encourages tax avoidance b Reduces government revenue c Creates fairer tax competition among countries d Eliminates all taxes worldwide 7 Which type of companies are generally covered by the agreement? a Companies with annual revenue of at least €750 million b All startups c All family-owned businesses d Only government companies 8 In which year was the Global Minimum Corporate Tax agreement announced? a 2018 b 2019 c 2020 d 2021 9 The Global Minimum Corporate Tax is designed to reduce tax avoidance by multinational companies. a True b False 10 The agreed global minimum corporate tax rate is 25%. a True b False

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Global Minimum Corporate Tax: G20 Agreement

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Global Minimum Corporate Tax: G20 AgreementVersion en ligne

par Purv Vaghasiya

What is the minimum corporate tax rate agreed under the G20/OECD agreement?

Choose one or more answers

Which organizations led the Global Minimum Corporate Tax initiative?

The Global Minimum Corporate Tax mainly applies to:

What is the primary objective of the Global Minimum Corporate Tax?

What is a “Tax Haven”?

Which of the following is a benefit of the Global Minimum Corporate Tax?

Which type of companies are generally covered by the agreement?

In which year was the Global Minimum Corporate Tax agreement announced?

The Global Minimum Corporate Tax is designed to reduce tax avoidance by multinational companies.

The agreed global minimum corporate tax rate is 25%.