GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
Year of publication: |
2020
|
---|---|
Authors: | Cipollini, Claudio |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 2, p. 217-258
|
Subject: | Steuertarif | Tax rate | Internationale Unternehmensbesteuerung | International corporate taxation | Internationales Steuerrecht | International tax law |
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