Abstract
Yesterday, on 14 March 2022, the OECD published the Commentary on the Pillar 2 Model Rules, the global minimum rate for large multinationals. When reading the first pages, the author was overwhelmed by the urge to write this opinion and, ‘equally, however’, to make a connection with an animal farm.
Original language | English |
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Publisher | Kluwer Law International |
Media of output | Blog |
Publication status | Published - 15 Mar 2022 |