A historic global minimum tax has been agreed! But has it? by Michael P. Devereux, John Vella published by Oxford University (7/2021) “A strict and robust minimum tax adopted by a critical mass of countries would help to address two…
Destination-Based cash flow taxation by Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella published by Oxford Univerdity Centre for Business Taxation (1/2017). “The DBCFT is an unfamiliar concept to many, and its economic consequences – especially the impact…