Symposium: the global minimum tax – introduction.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 5, doi. 10.1111/1475-5890.12321
- By:
- Publication type:
- Article
Works matching IS 01435671 AND DT 2023 AND VI 44 AND IP 1
Results: 8
1
2
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.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 37, doi. 10.1111/1475-5890.12320
- By:
- Publication type:
- Article
3
A balance‐sheet approach to fiscal sustainability.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 61, doi. 10.1111/1475-5890.12319
- By:
- Publication type:
- Article
4
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 23, doi. 10.1111/1475-5890.12318
- By:
- Publication type:
- Article
5
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 9, doi. 10.1111/1475-5890.12317
- By:
- Publication type:
- Article
6
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 53, doi. 10.1111/1475-5890.12316
- By:
- Publication type:
- Article
7
Value added tax non‐compliance in the car market.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 85, doi. 10.1111/1475-5890.12315
- By:
- Publication type:
- Article
8
Issue Information.
- Published in:
- Fiscal Studies, 2023, v. 44, n. 1, p. 1, doi. 10.1111/1475-5890.12300
- Publication type:
- Article