Ana Cinta González Cabral's scientific contributions
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Publication (1)
Pillar One and Pillar Two would introduce new rules for the taxation of multinational enterprises (MNEs). This paper assesses the impact of these proposals on MNEs’ investment costs. The analytical framework extends the forward-looking effective tax rates (ETR) model of Devereux and Griffith (International Tax and Public Finance 10: 107–126, 2003)...
Citations
... The research most closely associated with our study are the publications by Hanappi & González Cabral (2022) and Bares et al. (2021). Hanappi & González Cabral (2022) use forwardlooking ETR metrics to demonstrate the impact of Pillar Two on MNE group-specific investment decisions in the context of profit shifting. ...