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

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › Research › peer-review

Original language	English
Pages (from-to)	49-77
Journal	Transnational Corporations
Volume	30
Issue number	1
DOIs	https://doi.org/10.18356/2076099x-30-1-2
Publication status	Published - 26 Apr 2023

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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",

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