The 'Pillar Two' Global Minimum Tax
Elgar Tax Law and Practice series
Haslehner, Werner (EDT)
Kofler, Georg (EDT)
Pantazatou, Katerina (EDT)
- 出版社:Edward Elgar Publishing Ltd
- 出版年月:2024年 08月
- ISBN:9781035308736
- 装丁:HRD
-
装丁について
- 言語:ENG
- 巻数・ページ数:352 p.
- DDC分類:343.04
- 内容紹介:
-
This book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.