| 000 | 01012nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142311 _d142311 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009104723.0 | ||
| 007 | ta | ||
| 008 | 200807t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_962620 _aHek, Koen van't |
|
| 245 | 0 |
_aMexico introduces 'undertaxed payment rule' based on OECD's Pillar 2 _c by Koen van't Hek |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the recently introduced undertaxed payment rule provision in the Mexican Income Tax Law in light of the OECD' s base erosion and profit-shifting project and the new unified approach. | ||
| 650 | 4 |
_aCOMERCIO ELECTRONICO _950220 |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aIMPUESTOS _944303 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947495 _aMEXICO |
|
| 773 | 0 |
_9162391 _oOP 138-Bis/2020/98/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 7, May 18, 2020, p. 821-824 |
|
| 942 | _cART | ||