The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates
Referierte Fachzeitschrift // forthcomingGschoßmann, Emilia, Jost Henrich Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix und Sophia Wickel (forthcoming), The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates, International Tax and Public Finance