Bibtex export

 

@book{ Vallée2021,
 title = {After the OECD-Deal: Transatlantic Cooperation and International Corporate Tax Reform},
 author = {Vallée, Shahin and Judah, Ben},
 year = {2021},
 series = {DGAP Policy Brief},
 pages = {15},
 volume = {6},
 address = {Berlin},
 publisher = {Forschungsinstitut der Deutschen Gesellschaft für Auswärtige Politik e.V.},
 issn = {2198-5936},
 urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-75764-6},
 abstract = {Tax avoidance by multinational corporations has become a central feature of the world economy. After decades of opposition, the US wants to set a global minimum corporation tax rate and limit tax avoidance, but it will need all of Europe to stand behind it. A historic 130-country OECD tax agreement is giving some hope but both sides of the Atlantic will need to confront deeply rooted interests if they want to implement the deal and build a new cooperative tax reform framework.},
 keywords = {OECD; OECD; transatlantische Beziehungen; transatlantic relations; Besteuerung; taxation; Steuerpolitik; tax policy; Konzern; trust; multinationales Unternehmen; multinational corporations; Weltwirtschaft; world economy; Körperschaftsteuer; corporate tax}}