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Empirical evidence on the global minimum tax : what is a critical mass and how large is the
substance-based
income
exclusion
?
Devereux, Michael P.
;
Paraknewitz, Johanna
;
Simmler, Martin
- In:
Fiscal studies : the journal of the Institute for …
44
(
2023
)
1
,
pp. 9-21
Persistent link: https://www.econbiz.de/10014301453
Saved in:
2
Empirical evidence on the global minimum tax : what is a critical mass and how large is the
substance-based
income
exclusion
?
Devereux, Michael P.
;
Paraknewitz, Johanna
;
Simmler, Martin
-
2022
Persistent link: https://www.econbiz.de/10015050847
Saved in:
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