Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Year of publication: |
March 2024
|
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Authors: | Overesch, Michael ; Schindler, Dirk ; Wamser, Georg |
Publisher: |
Munich, Germany : CESifo |
Subject: | Controlled-foreign-company (CFC) Rules | Global Intangible Low-taxed Income(GILTI) | tax havens | tax avoidance | effects of regulation | global minimum tax | Welt | World | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Globalisierung | Globalization | Einkommensteuer | Income tax |
Extent: | 1 Online-Ressource (circa 30 Seiten) |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. 11018 (2024) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/296107 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business |
Source: | ECONIS - Online Catalogue of the ZBW |
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