WARDANA, A. B. Between global design and domestic realities: Institutional capacity, policy space, and the implementation of OECD Pillar Two. Educoretax, [S. l.], v. 5, n. 11, p. 1318–1327, 2025. DOI: 10.54957/educoretax.v5i11.1968. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/1968. Acesso em: 24 mei. 2026.