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An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
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An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax (2022)An Investigation into the Interaction of …The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules (2022)The OECD/G20 Global Minimum T…THE PRINCIPLE OF SYSTEMIC INTEGRATION AND ARTICLE 31(3)(C) OF THE VIENNA CONVENTION (2005)Qualification of Taxable Entities and Treaty Protection (2014)Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint (2020)
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  • 2022The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules10 cited

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