| 000 | 01299nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c144263 _d144263 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210824122135.0 | ||
| 007 | ta | ||
| 008 | 210609t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969050 _aChatel, Sophie |
|
| 245 | 0 |
_aRepurposing Pillar One into an incremental Global Tax for sustainability _helectrónico _ba collective response to a global crisis _c Sophie Chatel and Jinyan Li |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 700 | 1 |
_925900 _aLi, Jinyan |
|
| 773 | 0 |
_9165167 _oBIT/2021/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 5, May 2021 |
|
| 942 | _cRE | ||