The OECD Pillar Two Global Minimum Tax: Foundations, Justification, and Sovereignty Challenges

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Pramod Kumar Siva
DOI: 10.2139/ssrn.6006635
Cited by: 0

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Legal Issues Economic and Fiscal Studies

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint