The economics of the global minimum tax
Year of publication: |
2024
|
---|---|
Authors: | Schjelderup, Guttorm ; Stähler, Frank |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 4, p. 935-952
|
Subject: | BEPS | Corporate taxation | Minimum tax | Pillar two | Unternehmensbesteuerung | Internationale Unternehmensbesteuerung | International corporate taxation | Steuerwettbewerb | Tax competition | Welt | World | Theorie | Theory | Steuerpolitik | Tax policy |
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