Work

Anti-Tax Avoidance Rules and the Global Minimum Tax: Where Do We Stand?

Year: 2026

Type: article

Source: Accounting in Europe

DOI: 10.1080/17449480.2026.2754240

Authors: Antonio De Vito, Eva Eberhartinger, Martin Jacob, Saskia Kohlhase

Institutions: University of Bologna, Vienna University of Economics and Business, Universidad de Navarra, Erasmus University Rotterdam

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7224906900

FWCI:

Cites: 30

Cited by:

Related to: 10