If pillar 1 needs an MLI, why doesn't pillar 2? by Michael Lebovitz... [et al.]
Contributor(s): Lebovitz, Michael
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Material type: 
ArticleSubject(s): CONVENIO MULTILATERAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | TRATADOS INTERNACIONALES | UNION EUROPEA
In:
Tax Notes International v. 107, n. 9, August 29, 2022, p. 1009-1013Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/9-1 (Browse shelf) | Available | OP 138-Bis/2022/107/9-1 |
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.
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