Avi Yonah, Reuven Shlomo
The usefulness of Pillar 1 / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He would like to thank Mindy Herzfeld, Michael Lennard, and Cristoph Spengel for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah responds to recent discussions regarding implementation of pillar 1 and evaluates the merits of potential alternatives.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
Tax Notes International 1048-3306 v. 115, n.8, August 19 2024, p. 1205-1209
The usefulness of Pillar 1 / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He would like to thank Mindy Herzfeld, Michael Lennard, and Cristoph Spengel for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah responds to recent discussions regarding implementation of pillar 1 and evaluates the merits of potential alternatives.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
Tax Notes International 1048-3306 v. 115, n.8, August 19 2024, p. 1205-1209