Works matching IS 01435671 AND DT 2023 AND VI 44 AND IP 1
Results: 8
Symposium: the global minimum tax – introduction.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 5, doi. 10.1111/1475-5890.12321
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- Article
The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 37, doi. 10.1111/1475-5890.12320
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- Article
Issue Information.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 1, doi. 10.1111/1475-5890.12300
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- Article
A balance‐sheet approach to fiscal sustainability.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 61, doi. 10.1111/1475-5890.12319
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Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
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- Fiscal Studies, 2023, v. 44, n. 1, p. 9, doi. 10.1111/1475-5890.12317
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- Article
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 23, doi. 10.1111/1475-5890.12318
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Value added tax non‐compliance in the car market.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 85, doi. 10.1111/1475-5890.12315
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Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax.
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- Fiscal Studies, 2023, v. 44, n. 1, p. 53, doi. 10.1111/1475-5890.12316
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- Article