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Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax
Schanz, Deborah
- In:
Fiscal Studies
44
(
2023
)
1
,
pp. 53-60
I present a simplification safe harbour based on tax administrative guidance for
Pillar
Two
, the global minimum tax …
Persistent link: https://www.econbiz.de/10014503851
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