Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax

Author:

Overesch, Michael; Schindler, Dirk; Wamser, Georg

Tübinger Autor(en):

Issue year:

2024

Language:

English

Full text:

Dokumentart:

BookPart

Pages:

1 Online-Ressource

Published in:

Research handbook on the economics of tax havens - Cheltenham, UK : Edward Elgar Publishing, 2024

Page range:

371-391

Reference:

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