| 000 | 01280nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142457 _d142457 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009104724.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 | 0 |
_aTreatment of losses under OECD Pillars 1 and 2 _c Sirathorn Dechsakulthorn, Kevin Glenn, Shee Boon Law, Joseph A. Myszka |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aIn this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime. | ||
| 650 |
_aSOCIEDADES _948454 |
||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 700 | 1 |
_968203 _aDechsakulthorn, Sirathorn |
|
| 773 | 0 |
_9162725 _oOP 138-Bis/2020/99/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 3, July 20, 2020, p. 323-333 |
|
| 942 | _cART | ||