The use of accounting information in the tax base in the Pillar 2 global minimum tax : a discussion of the rules, potential problems, and possible alternatives
Year of publication: |
2023
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Authors: | Hanlon, Michelle Lee |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-5890, ZDB-ID 2044782-6. - Vol. 44.2023, 1, p. 37-52
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Subject: | economic development | globalisation | taxation of international business |
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