Pillar Two : a Comparative Analysis of Global Minimum Tax, between Nash Equilibrium and Policy Concerns

P. 233-250

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  • Pillar 2 - Determining the Effective Tax Rate
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  • Determining GloBe income
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  • The tax breaks provided for in article 6 of the Italian tax reform and their compatibility with Pillar 2.
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  • The Domestic Top-Up Tax.
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  • The Safe Harbours
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  • Pillar Two : a Comparative Analysis of Global Minimum Tax, between Nash Equilibrium and Policy Concerns

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  Code DOI : 10.1400/300769

  ISSN: 2282-2194

  Permalink: https://digital.casalini.it/10.1400/300769