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Published in 2021 at "Intereconomics"
DOI: 10.1007/s10272-021-0953-1
Abstract: This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is more equitable, far less complex, and more practical, as it could be introduced by a coalition of willing…
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Keywords:
proposal global;
profit shifting;
multinationals fundamental;
taxing multinationals ... See more keywords