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Tax administrative guidance a proposal for simplifying Pillar Two Joachim Englisch, Cedric Döllefeld, Simon Harst, Deborah Schanz & Felix Siegel

Contributor(s): Englisch, Joachim | Döllefeld, Cedric.
Material type: ArticleArticleSubject(s): SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | APLICACION | ADMINISTRACION TRIBUTARIA In: Intertax v. 50, issue 3, March 2022, p. 231-246
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