Strategic Incentives for Adopting the Global Minimum Tax

Wei Cui

doi:10.2139/ssrn.4161375

Strategic Incentives for Adopting the Global Minimum Tax

Allard School of Law at the University of British Columbia

Research output: Article › peer-review

Original language	English
Pages (from-to)	211-234
Number of pages	24
Journal	Journal of Legal Analysis
Volume	16
Issue number	1
DOIs	https://doi.org/10.2139/ssrn.4161375 https://doi.org/10.1093/jla/laae008
Publication status	Published - 2024

Bibliographical note

Publisher Copyright:
© The Author(s) 2024. Published by Oxford University Press.

ASJC Scopus Subject Areas

Law

Access to Document

Cite this

@article{07f45a84a0fd40be90d171d6e8eebcea,

title = "Strategic Incentives for Adopting the Global Minimum Tax",

keywords = "Global minimum tax, international taxation, OECD BEPS, Pillar Two, UTPR",

author = "Wei Cui",

note = "Publisher Copyright: {\textcopyright} The Author(s) 2024. Published by Oxford University Press.",

year = "2024",

doi = "10.2139/ssrn.4161375",

language = "English",

volume = "16",

pages = "211--234",

journal = "Journal of Legal Analysis",

issn = "2161-7201",

number = "1",

}

TY - JOUR

T1 - Strategic Incentives for Adopting the Global Minimum Tax

AU - Cui, Wei

N1 - Publisher Copyright: © The Author(s) 2024. Published by Oxford University Press.

PY - 2024

Y1 - 2024

KW - Global minimum tax

KW - international taxation

KW - OECD BEPS

KW - Pillar Two

KW - UTPR

UR - https://www.mendeley.com/catalogue/014f739d-c7ae-3bb2-a604-100ed6d6f6f2/

U2 - 10.2139/ssrn.4161375

DO - 10.2139/ssrn.4161375

M3 - Article

SN - 2161-7201

VL - 16

SP - 211

EP - 234

JO - Journal of Legal Analysis

JF - Journal of Legal Analysis

IS - 1

ER -

Strategic Incentives for Adopting the Global Minimum Tax

Bibliographical note

ASJC Scopus Subject Areas

Access to Document

Other files and links

Cite this