Building on the rubble of Pillar One electrónico Graeme S. Cooper
By: Cooper, Graeme Stuart
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Material type: 
ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES | FISCALIDAD INTERNACIONAL | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 533-542Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-3 (Browse shelf) | Available | BIT/2021/11/12-3 |
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.
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