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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.
Nomor Panggil10 GLO and
PenulisAndreas Perdelwitz dan Alessandro Turina
PenerbitIBFD
Kolasixxviii, 438 p, 23 cm
BahasaEnglish
Klasifikasi10 GLO and
ISBN/ISSN978-90-8722-674-9
Edisi
Tanggal Terbit2021
TopikBEPS Project