Accounting Implications of the OECD Pillar Two Global Minimum Tax: A Systematic Literature Review. Journal of Financial and Management Sciences, [S. l.], v. 2, n. 3, p. 295–329, 2026. DOI: 10.70970/qdg3jv26. Disponível em: https://journals.uok.ac.rw/jfms/article/view/291. Acesso em: 9 sep. 2026.