Carvalho, Lucas de Lima
GLOBE and the supranational "nudges" affecting domestic tax policy / by Lucas de Lima Carvalho .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses pillar 2 - better known as the Global Anti-Base-Erosion proposal (GLOBE) of the OECD work program, which is intended to address base erosion and profit-shifting (BEPS) issues that remain unresolved after the conclusion of the OECD's BEPS initiative.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
TIPO MÍNIMO GLOBAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
POLITICA FISCAL
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 421-425
GLOBE and the supranational "nudges" affecting domestic tax policy / by Lucas de Lima Carvalho .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses pillar 2 - better known as the Global Anti-Base-Erosion proposal (GLOBE) of the OECD work program, which is intended to address base erosion and profit-shifting (BEPS) issues that remain unresolved after the conclusion of the OECD's BEPS initiative.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
TIPO MÍNIMO GLOBAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
POLITICA FISCAL
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 421-425