Intertax

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  Año 2023, Vol. 51, Número 2

  • Guest Editorial: What Does Pillar Two’s Global Minimum Tax Mean for Tax Incentives?

    Grace Pérez-Navarro

    págs. 100-104

    

  • Pillar 2, Tax Competition, and Low Income Sub-Saharan African Countries

    Victoria Perry

    • Resumen

    págs. 105-117

    

  • Pillar Two and Developing Countries: The STTR and GloBE Implementation

    Heydon Wardell Burrus

    • Resumen

    págs. 118-133

    

  • Pillar Two and the Accounting Standards

    Eva Eberhartinger, Georg Winkler

    • Resumen

    págs. 134-154

    

  • The Potential Impact of Pillar Two on Tax Incentives

    Niels Bammens, Dieter Bettens

    • Resumen

    págs. 155-169

    

  • Auditioning for Hollywood: A Comparative Study of Tax Incentives Offered to the Film Industry

    Yvette Lind

    • Resumen

    págs. 170-182

    

  • Uncertainties Hold Back Achievement of OECD Pillar II Goals

    Antonio Tomassini, Marica De Rosa

    • Resumen

    págs. 183-190

    

  • Literature Review: Handbook on the Politics of Taxation, Lukas Hakelberg & Laura Seelkopf. Edward Elgar. 2021

    Alice Pirlot

    Es reseña de:

    • Handbook on the Politics of Taxation

      Lukas Hakelberg, Laura Seelkopf

      Edward Elgar, 2021

    págs. 191-192