000			01356nab a2200241 c 4500
999			_c143501 _d143501
003			ES-MaIEF
005			20210824122134.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_965605 _aHerzfeld, Mindy
245		0	_aTaxing book profits _bnew proposals and 40 years of critiques _c Mindy Herzfeld
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThis paper considers recent domestic and international proposals to use financial statement earnings as the basis for imposing additional or minimum taxes on corporate income and to reallocate corporate profits among jurisdictions. It reviews prior research undertaken in the context of previous proposals to partially substitute financial accounts for taxable income and considers how valid critiques of prior proposals are with respect to current initiatives. It concludes by noting that the concerns raised about earlier proposals have neither been fully considered nor addressed in the recent initiatives.
650		4	_942810 _aDIVIDENDOS
650		4	_948152 _aPRODUCTOS FINANCIEROS
650			_aIMPUESTOS _947460
650		4	_aTIPO MÍNIMO GLOBAL _967681
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1025-1046
942			_cART