Pillar Two's built-in escape hatch
Year of publication: |
2023
|
---|---|
Authors: | Faulhaber, Lilian V. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 1, p. 167-192
|
Subject: | Inclusive Framework | international tax | OECD | Pillar Two | tax competition | tax policy | OECD-Staaten | OECD countries | Steuerwettbewerb | Tax competition | Steuerpolitik | Tax policy | Internationales Steuerrecht | International tax law | Unternehmensbesteuerung | Corporate taxation |
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