ERIA Policy Brief, 2024-04
Authors
Related Organizations
- Pages
- 8
- Published in
- Indonesia
Table of Contents
- Introduction 1
- Key Messages 1
- Sufian Jusoh 1
- Intan Murnira Ramli 1
- Global Minimum Tax 2
- Corporate Income Taxes in AMS 3
- Figure 1 Avoidance of MNEs Shifting Profits to Low-Tax Countries and Territories 3
- Figure 2 Exclusion from GMT 4
- Figure 3 FDI Inflows to ASEAN 20122022 4
- Figure 5 Taxes on Income Profits and Capital Gains as a Percentage of GDP 5
- Figure 4 Tax Collection as a Percentage of GDP ASEAN Member States 5
- GMT and the Implications on Investment 6
- Promotion and Incentives in ASEAN Member States 6
- Implementation of the GMT by ASEAN and 6
- Alternatives to Attract FDI 6
- Conclusion 7
- World Investment Report 2023 8
- Investing in Sustainable Energy for All 8
- Towards Sustainable Tax Policies in the ASEAN Region The Case of Corporate Tax Incentives 8
- Global Investment 8
- Competitiveness Report 20192020 Rebuilding Investor Confidence in Times of Uncertainty 8
- References 8
- ASEAN Briefing 8
