000			01128nab a2200217 c 4500
999			_c146230 _d146230
003			ES-MaIEF
005			20220824110900.0
007			ta
008			220824t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_969932 _aWilde, Martín de
245		0	_aTowards a “2020s compromise” in international business taxation _helectrónico _breflections on an emerging new tax paradigm _c Martín de Wilde
500			_aResumen.
520			_aThis article reflects on the recent developments surrounding the political agreement reached on 8 October 2021 within the Inclusive Framework on a reform of the international business taxation. With this “2020s Compromise” in the making, have we arrived at the solution to the issues involving the taxation of multinational firms?
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_931085 _aARMONIZACION FISCAL
773	0		_9167722 _oBIT/2022/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 4, 2022, p. 207-215
942			_cRE