Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two
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 | Welt | World | Handelsabkommen | Trade agreement | Steuervergünstigung | Tax incentive |
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