| 000 | 01181nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143518 _d143518 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210204104607.0 | ||
| 007 | ta | ||
| 008 | 210204t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967855 _aCipollini, Claudio |
|
| 245 | 0 |
_aReshaping the Pillar 2 carveouts _c by Claudio Cipollini |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author analyzes the proposed carveouts in the OECD’s pillar 2 blueprint and presents an alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9164205 _oOP 138-Bis/2021/101/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 1, January 4, 2021, p. 49-53 |
|
| 942 | _cART | ||