The impact of the global minimum tax on tax competition
Year of publication: |
2023
|
---|---|
Authors: | Devereux, Michael P. ; Vella, John |
Published in: |
World tax journal : WTJ. - Getzville,NY : HeinOnline, ISSN 2352-9237, ZDB-ID 2568021-3. - Vol. 15.2023, 3, p. 323-378
|
Subject: | Steuerwettbewerb | Tax competition | Steuerharmonisierung | Tax harmonization | Welt | World |
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