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Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
By:
Open Access
|Oct 2021

Authors

Aitor Navarro

aitor.navarro@uc3m.es

Carlos III University, Madrid, Spain
DOI: https://doi.org/10.2478/ntaxj-2021-0004 | Journal eISSN: 2246-1809
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Language: English
Page range: 6 - 19
Published on: Oct 14, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
Jurisdiction to tax,
tax sparing,
tax incentives,
Pillar Two,
GloBE,
tax treaties
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2021 Aitor Navarro, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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