«130 countries and jurisdictions join bold new framework for international tax reform». OECD. 1. juli 2021. Besøkt 3. oktober 2021. «Under Pillar One, taxing rights on more than USD 100 billion of profit are expected to be reallocated to market jurisdictions each year. The global minimum corporate income tax under Pillar Two - with a minimum rate of at least 15% - is estimated to generate around USD 150 billion in additional global tax revenues annually. Additional benefits will also arise from the stabilisation of the international tax system and the increased tax certainty for taxpayers and tax administrations.»
skatteetaten.no
«Faglige problemstillinger». Skatteetaten. Besøkt 3. oktober 2021. «Virksomhet som faller inn under sokkelbeskatning har en marginal skattesats på 78 prosent (22 prosent selskapsskatt pluss 56 prosent særskatt fra inntektsåret 2019), mens overskudd fra landvirksomhet belastes med 22 prosent skatt.»
