The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
- Danon, R.
- Gutmann, D.
- Maisto, G.
- Jiménez, A.M.
Journal:
International Tax Studies
ISSN: 2590-1117
Year of publication: 2023
Volume: 2023
Issue: 2
Type: Article