| 000 | 01039nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143143 _d143143 |
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| 003 | ES-MaIEF | ||
| 005 | 20220530134659.0 | ||
| 007 | ta | ||
| 008 | 201106t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968074 _aMinor, Rick |
|
| 245 | 0 |
_aOECD draft blueprint includes a coordinated end to DSTs _c by Rick Minor |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author uses the example of European digital services taxes to discuss the OECD’s recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions. | ||
| 650 | 4 |
_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422 |
|
| 650 | 4 |
_937635 _aUNION EUROPEA |
|
| 650 | 4 |
_953912 _aAPLICACIÓN |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 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. 81-87 |
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| 942 | _cART | ||