| 000 | 01105nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143989 _d143989 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210824122135.0 | ||
| 007 | ta | ||
| 008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968895 _aStecker, Howard |
|
| 245 | 4 |
_aThe GLOBE regime should better accommodate the insurance industry _c by J. Howard Stecker and Michael Beaty |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the potential challenges of the OECD's pillar 2 approach for insurance companies, including how double taxation may be incurred if the proposal fails to take deferred tax accounting into consideration. | ||
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_948369 _aSEGUROS |
|
| 650 | 4 |
_943516 _aSOCIEDADES DE SEGUROS |
|
| 700 | 1 |
_968896 _aBeaty, Michael |
|
| 773 | 0 |
_9164762 _oOP 138-Bis/2021/101/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 11, March 15 2021, p. 1403-1408 |
|
| 942 | _cART | ||