The effect of a last-minute change in the inflation Reduction Act : estimates from large corporations’ deferred tax liabilities
| Year of publication: |
2023
|
|---|---|
| Authors: | Zhou, Mingjun |
| Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 15.2023, 2, p. 117-127
|
| Subject: | Deferred Tax liability | Inflation Reduction Act | OECD Pillar Two | Global Minimum Tax | Tax Depreciation | Inflation | Abschreibung | Depreciation | Steuervergünstigung | Tax incentive | OECD-Staaten | OECD countries |
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