Tax havens such as Ireland and the Netherlands are set to be the big winners from the global minimum tax, which will initially boost state revenues from multinationals by up to a third, according to OECD research.
The global minimum tax, which came into effect from January 1 across the EU, UK and a clutch of other big economies, applies an effective tax rate of at least 15 per cent on profits on large multinationals.
An OECD working paper published on Tuesday estimated participating countries categorised as “investment hubs” would have the largest expected gains from the reforms, with corporate income tax revenues rising from 14 per cent minimum to up to 34 per cent.
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