| 000 | 01366nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c141072 _d141072 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220808103724.0 | ||
| 007 | TA | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aCarvalho, Lucas de Lima _932940 |
|
| 245 | 0 |
_aGLOBE and the supranational "nudges" affecting domestic tax policy _c by Lucas de Lima Carvalho |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses pillar 2 - better known as the Global Anti-Base-Erosion proposal (GLOBE) of the OECD work program, which is intended to address base erosion and profit-shifting (BEPS) issues that remain unresolved after the conclusion of the OECD's BEPS initiative. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 773 | 0 |
_9160869 _oOP 138-Bis/2019/95/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 5, July 29 2019, p. 421-425 |
|
| 942 | _cART | ||