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Pilar 1 importe B implementación potencial en México y América Latina by Enrique González, José Carbajal, Ana María Romero and Kent P. Stackhouse

By: González, Enrique.
Contributor(s): Carbajal, José | Romero, Ana María | P. Stackhouse, Kent.
Material type: ArticleArticleSubject(s): PRIMER PILAR (OCDE) | AMOUNT B (PRIMER PILAR, OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PRECIOS DE TRANSFERENCIA | MEXICO | AMERICA LATINA In: Tax Notes International v. 117, n. 1, January 6 2025, p. 9-17Summary: En este artículo, González y Carbajal, con la colaboración de Romero y Stackhouse, explican los desafíos únicos que deben considerarse si el importe B del pilar 1 se implementa en México y América Latina.Summary: In this article, which is presented in both Spanish and English, González and Carbajal with the collaboration of Romero and Stackhouse explain the unique challenges that must be considered if pillar 1’s amount B is implemented in Mexico and Latin America.
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OP 138-Bis/2025/117/1-1 (Browse shelf) Available OP 138-Bis/2025/117/1-1

Artículo disponible en español e inglés.

En este artículo, González y Carbajal, con la colaboración de Romero y Stackhouse, explican los desafíos únicos que deben considerarse si el importe B del pilar 1 se implementa en México y América Latina.

In this article, which is presented in both Spanish and English, González and Carbajal with the collaboration of Romero and Stackhouse explain the unique challenges that must be considered if pillar 1’s amount B is implemented in Mexico and Latin America.

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