@inbook{03be2111b5d44c12824fbbdc9c7b9c87,
title = "Computation of the Effective Tax Rate and the {\textquoteleft}Top-Up Tax{\textquoteright}",
author = "Valentin Bendlinger and Georg Kofler",
year = "2024",
doi = "10.4337/9781035308743.00012",
language = "English",
isbn = "9781035308736",
series = "Elgar Tax Law and Practice Series",
publisher = "Edward Elgar Publishing",
pages = "135--204 ",
editor = "Werner Haslehner and Georg Kofler and Katerina Pantazatou and Alexander Rust",
booktitle = "The {\textquoteleft}Pillar Two{\textquoteright} Global Minimum Tax",
}