Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion? | Oxford University Centre for Business Taxation

Devereux MP, Paraknewitz J, Simmler M

2023

Journal article

Journal:

FISCAL STUDIES

Volume:

44

Issue:

1

,

pp.

9 - 21

No abstract available

Keywords:

multinational firms

,

minimum tax

,

substance-based income exclusion

DOI

10.1111/1475-5890.12317