Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax

dc.contributor.author	Wamser, Georg	de_DE
dc.date.accessioned	2025-08-08T08:43:13Z
dc.date.available	2025-08-08T08:43:13Z
dc.date.issued	2024	de_DE
dc.identifier.uri	http://hdl.handle.net/10900/168927
dc.language.iso	en
dc.relation.uri	https://doi.org/10.4337/9781803929743.00029	de_DE
dc.title	Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax	de_DE
dc.type	BookPart	de_DE
utue.personen.pnd	Overesch, Michael/189471271	de_DE
utue.personen.pnd	Schindler, Dirk/183087054	de_DE
utue.personen.pnd	Wamser, Georg/299102866	de_DE
utue.publikation.seiten	371-391	de_DE
utue.personen.roh	Overesch, Michael	de_DE
utue.personen.roh	Schindler, Dirk	de_DE
utue.personen.roh	Wamser, Georg	de_DE
utue.publikation.seitengesamt	1 Online-Ressource	de_DE
utue.publikation.buchdesbeitrags	Research handbook on the economics of tax havens - Cheltenham, UK : Edward Elgar Publishing, 2024	de_DE
utue.titel.verfasserangabe	Michael Overesch, Dirk Schindler, and Georg Wamser	de_DE
utue.publikation.abrufzeichen	o019	de_DE
utue.publikation.swbdatum	2507	de_DE
utue.artikel.ppn	1929861621	de_DE