Báez Moreno, Andrés
Pillar one and alchemy what can we learn from past mistakes electrónico / Andrés Báez Moreno, Yariv Brauner
Pillar One’s Amount A has failed miserably. However, the paper attempts to enumerate the many political and technical mistakes made in its formation process in order to underpin an alternative proposal that the authors had already advocated some time ago
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
AMOUNT A (PRIMER PILAR, OCDE)
RETENCIONES TRIBUTARIAS
Brauner, Yariv
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 811-821
Pillar one and alchemy what can we learn from past mistakes electrónico / Andrés Báez Moreno, Yariv Brauner
Pillar One’s Amount A has failed miserably. However, the paper attempts to enumerate the many political and technical mistakes made in its formation process in order to underpin an alternative proposal that the authors had already advocated some time ago
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
AMOUNT A (PRIMER PILAR, OCDE)
RETENCIONES TRIBUTARIAS
Brauner, Yariv
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 811-821