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ИД «Финансы и кредит»






Finance and Credit

The new minimum corporate tax impact on the world economy deoffshorization

Vol. 28, Iss. 5, MAY 2022

Received: 22 March 2022

Received in revised form: 5 April 2022

Accepted: 19 April 2022

Available online: 30 May 2022

Subject Heading: FISCAL SYSTEM

JEL Classification: F53, H26

Pages: 1197–1208


Ekaterina Yu. TRIGUB Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article studies the impact of the new minimum corporate tax on the deoffshorization of the global economy.
Objectives. The article aims to explore the impact of one of the new anti-offshore measures, namely the introduction of a global minimum corporate income tax rate, on the parties concerned.
Methods. For the study, I used logical, statistical, and comparative analyses.
Results. The article describes the positive and negative economic effects of the introduction of a minimum corporate tax rate, which will affect both the activities of multinational companies and offshore jurisdictions.
Relevance. The study can help public authorities and other interested parties assess the effect of the introduction of an up-to-date deoffshorization measure in advance, that is, before the relevant provisions come into effect.

Keywords: deoffshorization, automatic exchange of information, AEOI, capital outflow, corporate income tax, multinational company


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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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