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Remarks on the Future Prospects of the OECD/G20 Programme of Work Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two) Ulrich Schreiber

By: Schreiber, Ulrich.
Material type: ArticleArticleSubject(s): PRINCIPIO DE PLENA COMPETENCIA | ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) In: Bulletin for International Taxation Vol. 74, nº 6, june 2020, p. 338-345
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