Global minimum tax reform and the future of tax competition electrónico Jingxian Chen and Wilson Chow
By: Chen, Jingxian
.
Contributor(s): Chow, Wilson.
Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | IMPUESTO DE SOCIEDADES | COMPETENCIA FISCAL NOCIVA
In:
Bulletin for International Taxation v. 77, n. 8, August 2023, p. 308-319Summary: This article focuses on the effects of global minimum tax reform on tax competition. It also discusses whether the new tax competition landscape will become more equitable and efficient, and, if not, how the OECD’s Inclusive Framework can better address these problems in the future.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/8-1 (Browse shelf) | Available | BIT/2023/8-1 |
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article focuses on the effects of global minimum tax reform on tax competition. It also discusses whether the new tax competition landscape will become more equitable and efficient, and, if not, how the OECD’s Inclusive Framework can better address these problems in the future.
There are no comments for this item.