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....

ver descrição completa

Detalhes bibliográficos
Autor principal: Devereux, MP
Formato: Journal article
Idioma:English
Publicado em: University of Chicago Press 2023