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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| Médium: | Journal article |
| Jazyk: | English |
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University of Chicago Press
2023
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