This article examines interpretative issues on global minimum tax, highlighting insights from IFA's travelling lectures.
In this special issue of the Bulletin for International Taxation, the President of the International Fiscal Association (IFA), Professor Guglielmo Maisto, welcomes participants to the 77th IFA Congress. This article examines key interpretative issues under Pillar Two’s Global Minimum Tax, while also providing additional insights from the 2025 Travelling Lectures Programme held across IFA’s five regions.
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Guglielmo Maisto (2025) studied this question.
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