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OECD税改方案的潜在风险

Hufbauer, Gary Clyde

As the OECD strives to rearrange international corporate taxation, a word of caution is in order. The first “Pillar”, if adopted, will spawn a confusing array of new taxes; the second “Pillar” will spur fresh loopholes as national legislatures assert their sovereign prerogatives.

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 303
Published Here
March 6, 2024