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

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: Aitor Navarro  
Open Access
|Oct 2021

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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 issue 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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