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April 30, 2024Seoul Tax Law Review

Changes in the International Tax Regulatory System as Reflected in Pillar 1 and Pillar 2

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Abstract

#디지털 경제 #BEPS #디지털세 #필라 1 #2 #어마운트 A #B #독립기업의 원칙 #다국적 기업 #digital economy #BEPS #digital tax #pillar 1 #2 #amount A #B #arm's length principle #multi-national enterprises

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Cite This Study

Hyojung Bae (2024) studied this question.

synapsesocial.com/papers/68e6cec7b6db64358764c9a0 https://doi.org/10.16974/stlr.2024.30.1.006

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