Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

Ruth Wamuyu Maina; Belisa Ferreira Liotti; Jeffrey Owens

doi:10.18356/2076099x-30-1-2

Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

Ruth Wamuyu Maina, Belisa Ferreira Liotti, Jeffrey Owens

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	49-77
Fachzeitschrift	Transnational Corporations
Jahrgang	30
Ausgabenummer	1
DOIs	https://doi.org/10.18356/2076099x-30-1-2
Publikationsstatus	Veröffentlicht - 26 Apr. 2023

Zugriff auf Dokument

10.18356/2076099x-30-1-2

Zitat

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title = "Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two",

author = "Maina, \{Ruth Wamuyu\} and \{Ferreira Liotti\}, Belisa and Jeffrey Owens",

year = "2023",

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language = "English",

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Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two. / Maina, Ruth Wamuyu; Ferreira Liotti, Belisa; Owens, Jeffrey.
in: Transnational Corporations, Jahrgang 30, Nr. 1, 26.04.2023, S. 49-77.

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung › Begutachtung

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T1 - Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

AU - Maina, Ruth Wamuyu

AU - Ferreira Liotti, Belisa

AU - Owens, Jeffrey

PY - 2023/4/26

Y1 - 2023/4/26

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DO - 10.18356/2076099x-30-1-2

M3 - Journal article

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VL - 30

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JO - Transnational Corporations

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