@misc
{TN_libero_mab2,
author = {
Li, Jinyan
},
title = {
Introducing a Global Minimum Tax (Pillar Two) in Canada
Some Knowns and Unknowns
},
publisher = {SSRN},
keywords = {
Pillar Two
,
Global Minimum Tax
,
Multinational Enterprises
,
Base Erosion and Profit Shifting
,
International Tax
,
OECD
},
year = {[2023]},
abstract = {In: Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 1, p. 103-136},
abstract = {Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2, 2023 erstellt},
address = {
[S.l.]
},
url = {
http://slubdd.de/katalog?TN_libero_mab2
}
}