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Pillar 2 compatibility with Italian R&D tax credit by Andrea Di Gialluca and Davide Cotroneo

By: Di Gialluca, Andrea.
Contributor(s): Cotroneo, Davide.
Material type: ArticleArticleSubject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | APLICACION | INVESTIGACION | DESARROLLO TECNOLOGICO | GASTOS FISCALES | INCENTIVOS FISCALES | ITALIA In: Tax Notes International v. 113, n. 8, February 19, 2024, p. 991-996
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