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| 003 | ES-MaIEF | ||
| 005 | 20220615164636.0 | ||
| 007 | ta | ||
| 008 | 220615t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_913547 _aDourado, Ana Paula |
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| 245 | 0 |
_aPillar Two model rules _binequalities raised by the GloBE rules, the scope, and carve-outs _c Ana Paula Dourado |
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| 520 | _aIn the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 773 | 0 |
_9167341 _oOP 2141/2022/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 4, April 2022, p. 282-285 |
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| 942 | _cART | ||