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First, the authors address the question, of whether the global minimum tax will indeed be a global tax as the agreement does not oblige countries to introduce the minimum tax but only to accept the ap
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Dr. Christian Morland Institute of Forestry Leuschnerstraße 91 21031 Hamburg-Bergedorf Telephone +49 531 2570 1212 Email christian.morland@thuenen.de Scientist Working Area Forest Products Markets P
