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

Ruth Wamuyu Maina; Belisa Ferreira Liotti; Jeffrey Owens

Challenges at the intersection between regional trade agreements, 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 › peer-review

Original language	English
Pages (from-to)	49-77
Journal	Transnational Corporations
Volume	30
Issue number	1
Publication status	Published - 26 Apr 2023

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@article{1e25a7175e33415297773df6604863d8,

title = "Challenges at the intersection between regional trade agreements, 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",

month = apr,

day = "26",

language = "English",

volume = "30",

pages = "49--77",

journal = "Transnational Corporations",

issn = "1014-9562",

publisher = "UNCTAD United Nations Conference on Trade and Development",

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}

Challenges at the intersection between regional trade agreements, 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, Vol. 30, No. 1, 26.04.2023, p. 49-77.

Publication: Scientific journal › Journal article › peer-review

TY - JOUR

T1 - Challenges at the intersection between regional trade agreements, 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

UR - https://unctad.org/publication/transnational-corporations-volume-30-2023-number-1

M3 - Journal article

SN - 1014-9562

VL - 30

SP - 49

EP - 77

JO - Transnational Corporations

JF - Transnational Corporations

IS - 1

ER -

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

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