Open AccessTax Harmony: The Promise and Pitfalls of the Global Minimum Tax
Author(s) -
Reuven S. Avi-Yonah,
Young Ran Kim
Publication year - 2022
Publication title -
michigan journal of international law
Language(s) - English
Resource type - Journals
eISSN - 2688-5522
pISSN - 1052-2867
DOI - 10.36642/mjil.43.3.tax
Subject(s) - tax competition , tax reform , international taxation , economics , tax avoidance , value added tax , double taxation , indirect tax , ad valorem tax , race to the bottom , international economics , direct tax , business , market economy , globalization , international trade , public economics