{"id":17473,"date":"2025-03-06T13:17:50","date_gmt":"2025-03-06T06:17:50","guid":{"rendered":"https:\/\/institute.pratamaindomitra.co.id\/the-dilemma-of-implementing-global-minimum-tax\/"},"modified":"2025-03-06T13:17:50","modified_gmt":"2025-03-06T06:17:50","slug":"the-dilemma-of-implementing-global-minimum-tax","status":"publish","type":"post","link":"https:\/\/institute.pratamaindomitra.co.id\/en\/the-dilemma-of-implementing-global-minimum-tax","title":{"rendered":"The Dilemma of Implementing Global Minimum Tax"},"content":{"rendered":"\n\n\n
Download<\/strong><\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"The<\/a><\/strong><\/p>\n

The main challenge in enforcing the Global Minimum Tax (GMT) lies in establishing a fair and universally applicable tax rate. While some countries, such as the United Kingdom, support a minimum tax rate of 15%, several European Union countries advocate for a higher rate of around 21%. Meanwhile, developing countries like India and South Africa have also proposed a higher minimum tax rate to maximize their national revenue.<\/p>\n

The GMT policy plays a crucial role in international tax competition among countries with diverse economic characteristics. Implementing a global minimum tax rate significantly impacts tax haven countries, as it compels them to increase their tax rates to meet the global minimum threshold. Ultimately, this raises the tax burden for corporations that previously shifted profits to tax havens. Without initiatives like GMT, this could negatively affect the welfare of non-tax haven countries.<\/p>\n

Given the various advantages and drawbacks of the GMT policy, we explore the dilemmas surrounding its implementation in this edition of Pratama Insight (02\/2025)<\/strong>.<\/a> Happy reading!<\/p>\n

\n

Compiled by:
\nPratama Institute for Fiscal Policy & Governance Studies<\/p>\n

Editor-in-Chief:<\/strong>
\nIsmail Khozen<\/p>\n

Writers:<\/strong>
\nGustofan Mahmud
\nIsmail Khozen
\nLambang Wiji Imantoro
\nMuhamad Akbar Aditama<\/p>\n

Illustration & Layout:<\/strong>
\nUmar Hanif Al Faruqy<\/p>\n

Published by
\nPT Pratama Indomitra Konsultan<\/strong>
\nAntam Office Park Tower B 8th floor Jl. TB Simatupang No. 1 Jakarta Selatan 12530 Indonesia
\nTelp: 62-21-2963.4945 (hunting), Faks: 62-21-2963.4946
\nE-mail: publishing@pratamaindomitra.co.id
\nWebsite: www.pratamaindomitra.co.id<\/p>\n","protected":false},"excerpt":{"rendered":"

Download The main challenge in enforcing the Global Minimum Tax (GMT) lies in establishing a fair and universally applicable tax rate. While some countries, such as the United Kingdom, support a minimum tax rate of 15%, several European Union countries advocate for a higher rate of around 21%. Meanwhile, developing countries like India and South […]<\/p>\n","protected":false},"author":4,"featured_media":17187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[],"jnews_override_bookmark_settings":[],"jnews_social_meta":[],"jnews_override_counter":[],"footnotes":"","_links_to":"","_links_to_target":"","_wpscppro_dont_share_socialmedia":false,"_wpscppro_custom_social_share_image":0,"_facebook_share_type":"","_twitter_share_type":"","_linkedin_share_type":"","_pinterest_share_type":"","_linkedin_share_type_page":"","_instagram_share_type":"","_medium_share_type":"","_threads_share_type":"","_google_business_share_type":"","_selected_social_profile":[],"_wpsp_enable_custom_social_template":false,"_wpsp_social_scheduling":{"enabled":false,"datetime":null,"platforms":[],"status":"template_only","dateOption":"today","timeOption":"now","customDays":"","customHours":"","customDate":"","customTime":"","schedulingType":"absolute"},"_wpsp_active_default_template":true},"categories":[1419],"tags":[],"coauthors":[408],"class_list":["post-17473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-buletin-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t