000			01535nab a2200277 c 4500
999			_c145623 _d145623
003			ES-MaIEF
005			20220321123619.0
007			ta
008			220321t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_956683 _aNikolakakis, Angelo
245		0	_aAligning the location of taxation with the location of value creation _helectrónico _bare we there yet!?! _c Angelo Nikolakakis
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aIn this 75th anniversary issue of the Bulletin for International Taxation, the author examines critically the implications of the initiatives - the OECD/G20 Base Erosion and Profit Shifting Project and the (resulting) Pillars One and Two - that have been suggested as ways of reforming the international tax regime. The analysis is focussed in particular on the implications of these initiatives with regard to the goal of aligning the location of taxation with the location of value creation.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aPROGRAMAS _948158
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. 549-561
942			_cRE