| 000 | 01112nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142290 _d142290 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210824122133.0 | ||
| 007 | ta | ||
| 008 | 200805t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963494 _aBellingwout, Jaap |
|
| 245 | 0 |
_aGlobal enterprise taxation (GET) _c J. W. Bellingwout |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_aBENEFICIOS _932314 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 773 | 0 |
_9162422 _oOP 2141/2020/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 3, March 2020, p. 317-325 |
|
| 942 | _cART | ||