| 000 | 00838nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c145862 _d145862 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220513131616.0 | ||
| 007 | ta | ||
| 008 | 220513t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aTax administrative guidance _ba proposal for simplifying Pillar Two _c Joachim Englisch, Cedric Döllefeld, Simon Harst, Deborah Schanz & Felix Siegel |
|
| 500 | _aResumen. | ||
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
|
| 700 |
_949618 _aEnglisch, Joachim |
||
| 700 | 1 |
_969763 _aDöllefeld, Cedric |
|
| 773 | 0 |
_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 231-246 |
|
| 942 | _cART | ||