| 000 | 00966nab a2200205 c 4500 | ||
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_c146036 _d146036 |
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| 003 | ES-MaIEF | ||
| 005 | 20220715121741.0 | ||
| 007 | ta | ||
| 008 | 220715t2022 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 | 4 |
_aThe Pillar Two top-up taxes _binterplay, characterization, and tax treaties _c Ana Paula Dourado |
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| 500 | _aResumen. | ||
| 520 | _aThis editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules. | ||
| 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 |
_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022 |
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| 942 | _cART | ||