000			01164nab a2200241 c 4500
999			_c145621 _d145621
003			ES-MaIEF
005			20220321122856.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_960616 _aSchoueri, Luís Eduardo
245		0	_aSome considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two _helectrónico _c Luís Eduardo Schoueri
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aTIPO MÍNIMO GLOBAL _967681
650		4	_aCREACIÓN DE VALOR _967011
773	0		_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 543-548
942			_cRE