Avi-Yonah, Reuven S. (University of Michigan Law School), Kim, Christine (Benjamin N. Cardozo School of Law)
Description
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.
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