Does “Initial Phase Relief” Make the EU Minimum Taxation Directive (2022/2523) Invalid?

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Zitat

@article{9ebc41f313f94e389566d4d7bce2ab60,

title = "Does “Initial Phase Relief” Make the EU Minimum Taxation Directive (2022/2523) Invalid?",

author = "Georg Kofler and Arne Schnitger",

year = "2023",

language = "Deutsch",

volume = "63",

pages = "186--197",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "5",

}