Pillar one and alchemy electrónico what can we learn from past mistakes Andrés Báez Moreno, Yariv Brauner
By: Báez Moreno, Andrés
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Contributor(s): Brauner, Yariv.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE) | AMOUNT A (PRIMER PILAR, OCDE) | RETENCIONES TRIBUTARIAS
In:
Intertax v. 51, Issue 12, December 2023, p. 811-821Summary: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/12-2 (Browse shelf) | Available | OP 2141/2023/12-2 |
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| OP 2141/2023/1-2 Transfer pricing of financial guarantees | OP 2141/2023/12 Intertax | OP 2141/2023/12-1 Would Pillar One fix the broken system? | OP 2141/2023/12-2 Pillar one and alchemy | OP 2141/2023/12-3 Principles justifying the reallocation of taxing rights to market jurisdictions | OP 2141/2023/12-4 Pillar one and mobility | OP 2141/2023/12-5 Critical review of the atad implementation |
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
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