Policy Note: Tax Administrative Guidance: A Proposal for Simplifying Pillar Two

Autor: Siegel, Felix, Schanz, Deborah, Harst, Simon, Döllefeld, Cedric, Englisch, Joachim
Zdroj: Intertax; March 2022, Vol. 50 Issue: 3 p231-246, 16p
Databáze: Supplemental Index