Work

Pillar Two and the Tax Policy Challenges of the Substance-Based Income Exclusion

Year: 2026

Type: article

Source: Bulletin for international taxation

DOI: 10.59403/1pjarjk

Author: Ramon Tomazela

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7140105493

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Cites: 12

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