| 000 | 01137nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c145503 _d145503 |
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| 003 | ES-MaIEF | ||
| 005 | 20220307102907.0 | ||
| 007 | ta | ||
| 008 | 220307t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_914358 _aBrauner, Yariv |
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| 245 | 0 |
_aAgreement?, what agreement? _bthe 8 October 2021, OECD Statement in perspective _c Yariv Brauner |
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| 260 | _c2022 | ||
| 520 | _aOn 8 October 2021, the OECD announced that 136 (out of 140) Inclusive Framework members had agreed on a 'Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy'. The agreement has been celebrated as being momentous and as building the foundation for a new international tax regime. This editorial contends that the celebration is premature, misplaced, and disingenuous. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 773 | 0 |
_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 2-6 |
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| 942 | _cART | ||