| 000 | 01156nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145748 _d145748 |
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| 003 | ES-MaIEF | ||
| 005 | 20220329110401.0 | ||
| 007 | ta | ||
| 008 | 220328t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967102 _aDas, Pitambar |
|
| 245 | 4 |
_aThe OECD global minimum tax proposal under Pillar Two _helectrónico _bwill it achieve the desired policy objective? _c Pitambar Das and Amedeo Rizzo |
|
| 260 | _c2022 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 | 1 |
_968776 _aRizzo, Amadeo |
|
| 773 | 0 |
_9167070 _oBIT/2022/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 1, 2022, p. 44-52 |
|
| 942 | _cRE | ||