| 000 | 01205nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143519 _d143519 |
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| 003 | ES-MaIEF | ||
| 005 | 20210204105418.0 | ||
| 007 | ta | ||
| 008 | 210204t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_912312 _aWehnert, Oliver |
|
| 245 | 0 |
_aPillar 2’s innovation problem _bhow GLOBE threatens IP regimes _c by Oliver Wehnert and Alexander Kunkel |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider how the pillar 2 blueprint could hurt intellectual property regimes, including regimes that comply with action 5, and they offer potential solutions to align minimum taxation and substance-based IP regimes. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_aPROPIEDAD INTELECTUAL _942409 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 700 | 1 |
_968712 _aKunkel, Alexander |
|
| 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. 55-59 |
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| 942 | _cART | ||