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Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
Open Access
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
Aitor Navarro
Aitor Navarro
Carlos III University
Madrid, Spain
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Navarro, Aitor
Oct 14, 2021
Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
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Article Category:
Article
Published Online:
Oct 14, 2021
Page range:
6 - 19
DOI:
https://doi.org/10.2478/ntaxj-2021-0004
Keywords
Jurisdiction to tax
,
tax sparing
,
tax incentives
,
Pillar Two
,
GloBE
,
tax treaties
© 2021 Aitor Navarro, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
