Scherleitner, Moritz - 2020
whether the EU should implement a minimum taxation regime along the lines of the OECD GLOBE proposal. Embedded into a review … question in the affirmative. In this regard, the author underlines that, optimally, an EU minimum taxation regime should (i … third states, and, if legally possible, also not with vis-à-vis other EU Member States, as well as (iii) contain a moderate …