International tax competition and coordination with a global minimum tax

This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to implement it....

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Bibliographic Details
Main Author: Devereux, MP
Format: Journal article
Language:English
Published: University of Chicago Press 2023