Work

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

Year: 2024

Type: article

Source: International Transfer Pricing Journal

DOI: 10.59403/2teswgr

Author: Mirna Screpante

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4403508494

FWCI: 1.019

Cites: 8

Cited by: 1

Related to: 10