第一和第二支柱下的国际税收改革对跨国公司投资成本的影响

IF 1 4区经济学 Q3 ECONOMICS

International Tax and Public Finance Pub Date : 2022-11-23 DOI:10.1007/s10797-022-09750-0

Tibor Hanappi, Ana Cinta González Cabral

引用次数: 2

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs

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The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs

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来源期刊

International Tax and Public Finance ECONOMICS-

CiteScore

2.40

自引率

10.00%

发文量

期刊介绍： INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres. This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance