Publications dans lesquelles il/elle collabore avec Daniel Gutmann (1)

2022

  1. 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