The OECD/G20 global minimum tax and dispute resolution : a workable solution based on Article 25(3) of the OECD model, the principle of reciprocity and the GloBE model rules
Robert Danon, Daniel Gutmann, Guglielmo Maisto and Adolfo Martín Jiménez
| Year of publication: |
2022
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|---|---|
| Authors: | Danon, Robert ; Gutmann, Daniel ; Maisto, Guglielmo ; Martín Jiménez, Adolfo J. |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 14.2022, 3, p. 489-515
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| Subject: | OECD-Staaten | OECD countries | Welt | World | Theorie | Theory | Doppelbesteuerung | Double taxation |
| 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://www.econbiz.de/10013390667