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Guglielmo Maisto

affiliation not provided to SSRN

SCHOLARLY PAPERS

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Scholarly Papers (1)

1.

The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 6 (2023), no. 2 ; 15 p.
Posted: 30 May 2023 Last Revised: 26 Jun 2023
Independent, affiliation not provided to SSRN, affiliation not provided to SSRN and Universidad de Cádiz

Abstract:

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GloBE Proposal (OECD), global minimum tax, dispute resolution, tax certainty, MAP, QDMTT, BEPS Project (OECD)