| 000 | 01098nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145620 _d145620 |
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| 003 | ES-MaIEF | ||
| 005 | 20220321122205.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_911107 _aCooper, Graeme Stuart |
||
| 245 |
_aBuilding on the rubble of Pillar One _helectrónico _c Graeme S. Cooper |
||
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author argues that Pillar One is crumbling before our eyes, but it might yet produce lasting, unexpected and welcome results if it establishes the group as one tax entity and brings to an end the sophistry of arm's length pricing. | ||
| 650 |
_aEMPRESAS MULTINACIONALES _943600 |
||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 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. 533-542 |
|
| 942 | _cRE | ||