| 000 | 01282nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142015 _d142015 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009104723.0 | ||
| 007 | ta | ||
| 008 | 200310t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964869 _aDorey, Moises |
|
| 245 | 2 |
_aA road map for reaching global consensus on how to tax the digitalized economy _c Moises Dorey |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aCoordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_963148 _aIMPUESTOS |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9162238 _oITPJ/2019/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 5, September / October 2019, p. 305-308 |
|
| 942 | _cRE | ||