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This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
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the Americas – in Prussia during the first globalization (1871-1913). We show that this shock accelerated the structural … of globalization, but depend on labor mobility. For our analysis, we digitize data from Prussian industrial and …
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