Digital reporting and the global minimum tax: OECD Pillar Two implementation
The OECD’s BEPS 2.0 Pillar Two framework introduces the global minimum tax (GMT) as a cornerstone of contemporary international tax reform. This systematic literature review examines how digital reporting systems—such as XBRL, Country-by-Country Reporting (CbCR), and the IFRS Taxonomy—operate as com...
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| Автори: | , , , , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Taylor & Francis Group
2026-07-01
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| Серія: | Policy Design and Practice |
| Предмети: | |
| Онлайн доступ: | https://www.tandfonline.com/doi/10.1080/25741292.2026.2617719 |
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