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.
Aldizkaria:
International Tax Studies
ISSN: 2590-1117
Argitalpen urtea: 2023
Alea: 2023
Zenbakia: 2
Mota: Artikulua