| 000 | 01221nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145619 _d145619 |
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| 003 | ES-MaIEF | ||
| 005 | 20220321120040.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_949073 _aShay, Stephen E. |
||
| 245 | 4 |
_aThe deceptive allure of taxing "residual profits" _helectrónico _c Stephen E. Shay |
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| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article outlines the traditional justifications for a residual profits business tax base and evaluates its role in the OECD/G20 Pillar One proposal to allocate income to market countries. The article concludes that basing the allocation of profits to market countries on multinationals' residual profits would be inferior to allocating a portion of total corporate profits. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 |
_aBENEFICIOS _932314 |
||
| 650 |
_aEMPRESAS MULTINACIONALES _943600 |
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| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 527-532 |
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| 942 | _cRE | ||