Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
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DOI: https://doi.org/10.2478/ntaxj-2021-0004 | Journal eISSN: 2246-1809
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
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© 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.