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
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Contributor(s): Carbajal, José | Romero, Ana María | P. Stackhouse, Kent.
Material type: 
ArticleSubject(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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2025/117/1-1 (Browse shelf) | Available | OP 138-Bis/2025/117/1-1 |
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| OP 138-Bis/2024/116/9-4 Preamble clarifies corporate AMT of foreign stock owners | OP 138-Bis/2025/117/1 Tax Notes International | OP 138-Bis/2025/117/10 Tax Notes International | OP 138-Bis/2025/117/1-1 Pilar 1 importe B | OP 138-Bis/2025/117/11 Tax Notes International | OP 138-Bis/2025/117/1-2 Shaping the international tax cooperation regime | OP 138-Bis/2025/117/12 Tax Notes International |
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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