Tax treaty obstacles in implementing the Pillar Two global minimum tax rules and a possible solution for eliminating the various challenges
Vikram Chand, Alessandro Turina and Kinga Romanovska
| Year of publication: |
2022
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|---|---|
| Authors: | Chand, Vikram ; Turina, Alessandro ; Romanovska, Kinga |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 14.2022, 1, p. 3-50
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| Subject: | Doppelbesteuerung | Double taxation | Steuertarif | Tax rate | Internationale Unternehmensbesteuerung | International corporate taxation | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013345904