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

  1. Danon, R.
  2. Gutmann, D.
  3. Maisto, G.
  4. Jiménez, A.M.
Aldizkaria:
World Tax Journal

ISSN: 2352-9237,  1878-4917

Argitalpen urtea: 2022

Alea: 14

Zenbakia: 3

Orrialdeak: 489-515

Mota: Artikulua

GOOGLE SCHOLAR
Datuen iturria: Scopus