Rethinking corporate taxation in a globalised economy

R. Schoonackers

Economic Review, 2022, 1-24

Abstract: How should the international tax system be reformed to deal with an increasingly globalised and digitalised economy? What are the main aspects of the OECD two-pillar solution? What will its economic impact be and what changes could be made to improve the blueprint?

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:nbb:ecrart:y:2022:m:november3

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