The use of financial accounting information in the OECD BEPS 2.0 project : a discussion of the rules and concerns
Year of publication: |
2023
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Authors: | Hanlon, Michelle Lee ; Nessa, Michelle |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 1, p. 193-232
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Subject: | financial accounting | international taxation | Pillar One | Pillar Two | OECD-Staaten | OECD countries | Rechnungswesen | Accounting | Internationales Steuerrecht | International tax law |
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