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Global minimum taxation? : an analysis of the global anti-base erosion initiative
Perdelwitz, Andreas, (2021)
Evaluating the impact of Pillars One and Two
Tandon, Suranjali, (2022)
Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep, (2022)
Special Tax Zones in the European Union. Implementing Models under State Aid Rules
Cipollini, Claudio, (2022)
Special Tax Zones and State Aid Rules. New Perspectives for EU Cohesion Policy
Special Tax Zones and Proportionality. Towards a New Parameter for the Necessity Test