| 000 | 01024nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143141 _d143141 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201106103425.0 | ||
| 007 | ta | ||
| 008 | 201106t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967488 _aJunge, Aaron |
|
| 245 | 0 |
_aCoordinating Pillar 2 with the U.S. GILTI regime _c by Aaron Junge and Ege Berber Villeneuve |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors explore various options available to policymakers to coordinate other jurisdictionsʹ potential rules under the OECDʹs proposed pillar 2 with the U.S. global intangible low-taxed income regime. | ||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_968542 _aVilleneuve, Berber |
|
| 773 | 0 |
_9163718 _oOP 138-Bis/2020/100/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 1, October 5 2020, p. 45-70 |
|
| 942 | _cART | ||