If pillar 1 needs an MLI, why doesn't pillar 2? / by Michael Lebovitz... [et al.]
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine the necessity of including a multilateral instrument in the inclusive framework workplan to help participating countries effectively implement pillar 2 in a manner consistent with their existing treaty network.
CONVENIO MULTILATERAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
TRATADOS INTERNACIONALES
UNION EUROPEA
Lebovitz, Michael
Tax Notes International 1048-3306v. 107, n. 9, August 29, 2022, p. 1009-1013