Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Categoria dell'articolo: Article

Pubblicato online: 14 ott 2021

Pagine: 6 - 19

DOI: https://doi.org/10.2478/ntaxj-2021-0004

Parole chiave

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.