R&D Tax Incentives under Pillar Two: Empirical Evidence and Best Practices
Beiträge in Sammel- und Tagungsbänden // forthcomingHeckemeyer, Jost Henrich, Katharina Nicolay, Christoph Spengel, Daniela Steinbrenner und 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 (Hrsg.), Tax Expenditure Effectiveness. Tax Expenditures Lab Flagship Report 2025,