| 000 | 00956nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143065 _d143065 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201021112047.0 | ||
| 007 | ta | ||
| 008 | 201021t2020 ue ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_915257 _aFensby, Torsten |
|
| 245 |
_aWhat the G-20 should consider before adopting Pillars 1 and 2 _c Torsten Fensby |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers the wider implications of the G-20 adopting the OECD's two-pillar approach to digital taxation. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 773 | 0 |
_9163614 _oOP 138-Bis/2020/99/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 12, September 21, 2020, p. 1595-1598 |
|
| 942 | _cART | ||