GLoBE: the potential costs of cooperation
<p>This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal being beneficial (and certainly not equally beneficial) for all parties. Developing countries particularly may benefit less and possibly even lose from th...
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| Format: | Journal article |
| Language: | English |
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Kluwer Law International
2023
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