R&D Tax Incentives under Pillar Two: Empirical Evidence and Best Practices
Contributions to Edited Volumes and Conference Proceedings // forthcomingHeckemeyer, Jost Henrich, Katharina Nicolay, Christoph Spengel, Daniela Steinbrenner and Sophia Wickel (forthcoming), R&D Tax Incentives under Pillar Two: Empirical Evidence and Best Practices, in: Christian von Haldenwang, Agustin Redonda, Flurim Aliu, Sofia Berg (Eds.),