Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two
Ruth Wamuyu, Belisa Ferreira Liotti and Jeffrey Owens
| Year of publication: |
2023
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|---|---|
| Authors: | Wamuyu, Ruth ; Liotti, Belisa Ferreira ; Owens, Jeffrey |
| Published in: |
Transnational corporations : investment and development. - New York, NY : United Nations Publ., ISSN 2076-099X, ZDB-ID 2259953-8. - Vol. 30.2023, 1, p. 49-77
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| Subject: | GloBE | IIA | international taxation | Pillar Two | RTA | tax incentives | Regionale Wirtschaftsintegration | Regional economic integration | Handelsabkommen | Trade agreement | Welt | World | Steuervergünstigung | Tax incentive | Auslandsinvestition | Foreign investment |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18356/2076099x-30-1-2 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014307248