000 00712nab a2200193 c 4500
999 _c145850
_d145850
003 ES-MaIEF
005 20220511163225.0
007 ta
008 220511t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _914358
_aBrauner, Yariv
245 4 _aThe return of the Phoenix?
_bthe G-7 Countries’ agreement on a 15% minimum tax
_c Yariv Brauner
650 4 _945680
_aIMPUESTO DE SOCIEDADES
650 4 _967681
_aTIPO MÍNIMO GLOBAL
650 4 _967061
_aCONVENIO MULTILATERAL
650 4 _947856
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773 0 _9167169
_oOP 2141/2021/10
_tIntertax
_w(IEF)55619
_x 0165-2826
_g v. 49, issue 10, October 2021, p. 750-752
942 _cART