Pillar 2: Rule Order, Incentives, and Tax Competition

Devereux MP, Vella J, Wardell-Burrus H
14 January 2022
Journal article
No abstract available
Keywords:

International Tax

,

Minimum Tax

,

Corporation Tax

,

Tax Reform

,

OECD

,

BEPS

,

Pillar 2

,

GloBE

,

Fairness

,

Tax and Development

,

Incentives

,

Tax competition