| 000 | 01214nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141697 _d141697 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009104722.0 | ||
| 007 | ta | ||
| 008 | 200131t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_959015 _aBush, John |
|
| 245 | 2 |
_aA roadmap for a tax in base - eroding payments _c by John N. Bush |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author offers a roadmap for implementing the OECD's proposed undertaxed payment rule, part of pillar 2 in the OECD's broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9161583 _oOP 138-Bis/2019/96/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 7, November 18, 2019, p. 593-606 |
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| 942 | _cART | ||