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Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative

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This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report.
Call Number10 GLO and
Author(s)Andreas Perdelwitz and Alessandro Turina
PublisherIBFD
Collationxxviii, 438 p, 23 cm
LanguageEnglish
Classification10 GLO and
ISBN/ISSN978-90-8722-674-9
Edition
Release Date2021
Topic(s)BEPS Project