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.
World Tax Journal

ISSN: 2352-9237 1878-4917

Année de publication: 2022

Volumen: 14

Número: 3

Pages: 489-515

Type: Article