Open AccessWhy Pillar Two Top-Up Taxation Requires Tax Treaty Modification
Author(s) -
Maarten Floris de Wilde
Publication year - 2022
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.4018341
Subject(s) - pillar , tax treaty , double taxation , tax law , business , treaty , law and economics , international taxation , international trade , international economics , economics , tax reform , public economics , law , political science , engineering , mechanical engineering
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