第2支柱全球最低税税基中会计信息的使用:对规则、潜在问题和可能替代方案的讨论

IF 2.2 3区 经济学 Q2 BUSINESS, FINANCE
Michelle Hanlon
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The use of accounting information in the tax base in the Pillar 2 global minimum tax: A discussion of the rules, potential problems, and possible alternatives
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来源期刊
Fiscal Studies
Fiscal Studies Multiple-
CiteScore
13.50
自引率
1.40%
发文量
18
期刊介绍: The Institute for Fiscal Studies publishes the journal Fiscal Studies, which serves as a bridge between academic research and policy. This esteemed journal, established in 1979, has gained global recognition for its publication of high-quality and original research papers. The articles, authored by prominent academics, policymakers, and practitioners, are presented in an accessible format, ensuring a broad international readership.
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