Malta is one such low-tax jurisdiction that could implement a QDMTT
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
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Josh covers transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.