The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates
Referierte Fachzeitschrift // 2025Gschossmann, Emilia, Jost Henrich Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix und Sophia Wickel (2025), The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates, International Tax and Public Finance