Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
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DOI: 10.1111/1475-5890.12317
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References listed on IDEAS
- Michael P. Devereux, 2023. "International Tax Competition and Coordination with A Global Minimum Tax," National Tax Journal, University of Chicago Press, vol. 76(1), pages 145-166.
- Mona Baraké & Neef Theresa & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Post-Print halshs-03323087, HAL.
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Cited by:
- Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
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