Cooper, Graeme Stuart
Building on the rubble of Pillar One electrónico / Graeme S. Cooper .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author argues that Pillar One is crumbling before our eyes, but it might yet produce lasting, unexpected and welcome results if it establishes the group as one tax entity and brings to an end the sophistry of arm's length pricing.
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 533-542
Building on the rubble of Pillar One electrónico / Graeme S. Cooper .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author argues that Pillar One is crumbling before our eyes, but it might yet produce lasting, unexpected and welcome results if it establishes the group as one tax entity and brings to an end the sophistry of arm's length pricing.
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 533-542