International tax competition and coordination with a global minimum tax

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....

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur:	Devereux, MP
Fformat:	Journal article
Iaith:	English
Cyhoeddwyd:	University of Chicago Press 2023

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