The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s10797-022-09750-0.pdf
Reference44 articles.
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3. Beer, S., Mooij, R., & Liu, L. (2020). International corporate tax avoidance: A review of the channels, magnitudes and blind spots. Journal of Economic Surveys, 34(3), 660–688. https://doi.org/10.1111/joes.12305
4. Cadestin, C., et al. (2018). Multinational enterprises and global value chains: The OECD analytical AMNE database. OECD Publishing, Paris.
5. Clausing, K. (2016). The effect of profit shifting on the corporate tax base in the United States and beyond. National Tax Journal, 69(4), 905–934. https://doi.org/10.17310/ntj.2016.4.09
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