The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Preview

PDF
s10797-025-09886-9-1.pdf - Published
Download (1MB)

DOI:	https://doi.org/10.1007/s10797-025-09886-9
URL:	https://link.springer.com/article/10.1007/s10797-0...
URN:	urn:nbn:de:bsz:180-madoc-696101
Document Type:	Article
Year of publication:	2026
The title of a journal, publication series:	International Tax and Public Finance
Volume:	33
Issue number:	1
Page range:	329-373
Place of publication:	New York, NY
Publishing house:	Springer
ISSN:	0927-5940 , 1573-6970
Publication language:	English
Institution:	Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-) Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Pre-existing license:	Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject:	330 Economics 340 Law