Daniel
Gutmann
Publications by the researcher in collaboration with Daniel Gutmann (1)
2022
-
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
World Tax Journal: WTJ, Vol. 14, Núm. 3, pp. 489-515