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The Impact of the Global Minimum Tax on Tax Competition
2 references·0 citing·12 second hopsampled
The Impact of the Global Minimum Tax on Tax Competition (2023)The Impact of the Global Minimum Tax on T…Taxing Profit in a Global Economy (2021)Taxing Profit in a Global Eco…International Effective Minimum Taxation – The GLOBE Proposal (2019)International Effective Minim…Capital structure and international debt shifting (2008)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)The Missing Profits of Nations (2018)The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment (2019)GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market (2020)GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes? (2020)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The design of tax structure: Direct versus indirect taxation (1976)Measuring Economic Policy Uncertainty* (2016)Exploring Residual Profit Allocation (2020)The global minimum tax (2022)International Tax Competition and Coordination with A Global Minimum Tax (2023)
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References

  • 2021Taxing Profit in a Global Economy90 cited
  • 2019International Effective Minimum Taxation – The GLOBE Proposal48 cited

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