국제조세 체제에 혁신적인 변화를 가져올 “디지털세 Pillar 2 글로벌최저한세 도입”으로 인해 다국적기업의 글로벌 조세전략에 중요한 변화가 불가피할 것으로 예상되고 있습니다. 따라서 글로벌최저한세 규정 적용 대상 다국적기업그룹은 도입영향 분석 및 과세 영향 최소화를 위한 조세전략 재검토 필요성이 증가하였으며, 과세여부와 별개로 신고/납부의무는 발생하고 있으...
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South Korean battery maker LG Energy Solution Ltd. reported financial results that beat analyst estimates, boosted by an estimated tax credit from US President Joe Biden’s climate bill and amid gro...
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Under a carbon tax, the government sets a price that emitters must pay for each ton of greenhouse gas emissions they emit. Businesses and consumers will take steps, such as switching fuels or adopting new technologies, to reduce their emissions to avoid paying the tax. A carbon tax differs from a cap-and-trade program in that it provides a higher level of certainty about cost, but not about the level of emission reduction to be achieved (cap and trade does the inverse). Taxes on greenhouse gases...
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