{"title":"第2支柱全球最低税税基中会计信息的使用:对规则、潜在问题和可能替代方案的讨论","authors":"Michelle Hanlon","doi":"10.1111/1475-5890.12320","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"63 1","pages":""},"PeriodicalIF":2.2000,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"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\",\"authors\":\"Michelle Hanlon\",\"doi\":\"10.1111/1475-5890.12320\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":51602,\"journal\":{\"name\":\"Fiscal Studies\",\"volume\":\"63 1\",\"pages\":\"\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2023-02-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Fiscal Studies\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1111/1475-5890.12320\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Fiscal Studies","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1111/1475-5890.12320","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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
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.