P-ISSN 1034-7747
E-ISSN 2202-4859
Vol. 31, Issue (2), 2026August 14, 2026 AEST
ccby-nc-nd-4.0
Side by Side but Misaligned: Parallel Reform in the Age of Pillar II
Side by Side but Misaligned: Parallel Reform in the Age of Pillar II
International tax reformRoyalty taxationResidence–source allocation.DigitalisationPillar IIOECD Side by Side Package
Jessica Wood & David Marks KC, Side by Side but Misaligned: Parallel Reform in the Age of Pillar II, 31 Revenue Law Journal 47 (2026).