Challenges and Response Strategies for MNEs under the Global Minimum Tax Rules

Name: Challenges and Response Strategies for MNEs under the Global Minimum Tax Rules
Price: 118.76 AUD
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ISBN: 9789999338653

Cui Lei

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English

Eliva Press
01 January 2026

Finance

Summary
Details

This article analyzes the strategic framework of the Pillar Two global minimum tax, provides a structured review of its implementation status, and examines the challenges faced by multinational enterprises under the minimum tax regime across typical scenariosThis article analyzes the strategic framework of the Pillar Two global minimum tax, provides a structured review of its implementation status, and examines the challenges faced by multinational enterprises under the minimum tax regime across typical scenarios. While sorting out the evolution of Pillar Two rules and the implementation differences across jurisdictions, the paper combines typical scenarios of multinational companies to analyze their global business layout, especially the inherent conflicts between traditional structures such as Hong Kong-Singapore dual holding, VIE and Red Chip structures, and the implementation of the Pillar Two minimum tax. It identifies core challenges from four dimensions: compliance pressure, tax burden costs, structural restructuring, and subsidy conflicts, and constructs a four-dimensional response system of ""Rule Exemption - Policy Adaptation - Structure Restructuring - Compliance Management"".

By: Cui Lei
Imprint: Eliva Press
Dimensions: Height: 229mm, Width: 152mm, Spine: 4mm
Weight: 109g
ISBN: 9789999338653
ISBN 10: 9999338658
Pages: 72
Publication Date: 01 January 2026
Audience: General/trade , ELT Advanced
Format: Paperback
Publisher's Status: Active