Work

The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs

Year: 2022

Type: article

Source: International Tax and Public Finance

DOI: 10.1007/s10797-022-09750-0

Authors: Tibor Hanappi, Ana Cinta González Cabral

Institution: Organisation de Coopération et de Développement Economiques

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4309927687

FWCI: 3.736

Cites: 32

Cited by: 17

Related to: 10