International tax revolution, the
Auteur :
Avi-Yonah, Reuven S. / Kim, Christine
Éditeur :
Cambridge University Press
ISBN :
9781009331845
Date de publication :
30 juin 2025
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Examines the transformation of international taxation over the past decade, including the global corporate minimum tax and revenue reallocation rules. It explores the old International Tax Regime (ITR)'s challenges by globalization, tax competition, and digitalization and explains how the world is addressing them with the new ITR.