Computation of GloBE Income or Loss: International Shipping Income Exclusion (Article 3.3)

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)
Editors	dennis weber, stefano grilli
Publisher	Kluwer, Law International
Chapter	3B
ISBN (Print)	9789403543161
Publication status	Published - 3 Sept 2024

Cite this

@inbook{53b01fce481e4702b5271c9734fac8ce,

title = "Computation of GloBE Income or Loss: International Shipping Income Exclusion (Article 3.3)",

author = "Ton Stevens",

year = "2024",

month = sep,

day = "3",

language = "English",

isbn = "9789403543161",

editor = "dennis weber and stefano grilli",

booktitle = "Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)",

publisher = "Kluwer, Law International",

}