Research on Information System Project Management

In June 2021, under the White House initiative, the G7 groupin London have far-reaching global tax agreements, the G7 will support global minimum tax rate as 15% reached a preliminary agreement, and agrees to promote the international tax reform, cancel digital services tax priority areas for cooperation. In July, the OECD issued a joint statement with the G20 member states, the world anti tax base erosion and transfer of profits (BEPS rules) inclusive basic agreed framework, first proposed the "double pillar" solutions, in order to cope with the challenge of tax of global digital economy, etc, as of November 2021, has more than 135 countries (area) to reach a consensus on the statement, More than 90% of the global economy. The "two-pillar" international tax reform plan will bring great challenges to the global operation and market layout of multinational enterprises.

International tax reform; Minimum tax rules; Risk prevention