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The 'Pillar Two' Global Minimum Tax

The 'Pillar Two' Global Minimum Tax PDF Author: Werner Haslehner
Publisher: Edward Elgar Publishing
ISBN: 1035308746
Category : Law
Languages : en
Pages : 353

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Book Description
Bringing together leading experts in the field of tax law, 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.