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
- Danon, R.
- Gutmann, D.
- Maisto, G.
- Jiménez, A.M.
ISSN: 2352-9237, 1878-4917
Year of publication: 2022
Volume: 14
Issue: 3
Pages: 489-515
Type: Article