The use of accounting information in the tax base in the Pillar 2 global minimum tax: A discussion of the rules, potential problems, and possible alternatives
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期刊介绍：
The Institute for Fiscal Studies publishes the journal Fiscal Studies, which serves as a bridge between academic research and policy. This esteemed journal, established in 1979, has gained global recognition for its publication of high-quality and original research papers. The articles, authored by prominent academics, policymakers, and practitioners, are presented in an accessible format, ensuring a broad international readership.
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